Luke and John share income and losses in a 2:1 ratio after allowing for salaries of Luke $48,000 and $60,000 John. The net income for the partnership is $93,000. Income should be divided as: 

A: Luke, $46,500; John, $46,500

B: Luke, $65,000; John, $28,000

C: Luke, $38,000; John, $55,000

D: Luke, $55,000; John, $38,000