Lod and Peter enter into a partnership and deckde to share profits and losses as follows: 1. The first allocation is a salary allowance with Lon recelving $18,000 and Peter receiving $20,000. 2. The second alocation is 15% of the partners' capital balances at year end. On December 31,2025 , the capital balances for Lori and Peter are $34,000 and $15,000, respectively. 3. Ary remaining profit or loss is alocated equally. For the yoar ending December 31, 2025, the partnership reported net income of $145,000. What is Loris share of the not income? A. $76.675 B. $30,600 C. $68.325 D. $150,825