Lori and Peter enter edo a partnership and decide to share profits and losses as follows 1 The first allocation is a salary allowance with Lori receiving $9,000 and Peter receiving $11.000 2. The second allocation is 15% of the partners' capital balances at year end. On December 31, 2025, the capital balances for Lori and Peter are $80,000 and $22,000, respectively 3. Any remaining profit or loss is allocated equally For the year ending December 31, 2025, the partnership reported net income of $78,000. What is Lorts share of the net income? OA $42,350 OB. $21,000 OC. $35,650 OD. $76,050