Mary and John carry on a partnership together with gross receipts for the current income year of $$180,000.$ During the year, the following payments were made: Purchases of trading stock $$180,000,$ Wages to employees $$20,000,$ Advances to Mary $$45,000,$ Lease payments on two cars $$8,000.$ Mary and John share profits in the ratio of $3$:$1.$ Stock on hand at the beginning of the year was $$3,000$ and at the end of the year was $$3,400.$ Both cars were used for business purposes, but John uses his $40\%$ for private purposes as well. Calculate the net income of the partnership and the assessable income of the partners.