Miller Brothers is a partnership with salary allowances of $60,000 per year for John, $75,000 per year for James, and $40,000 per year for Jeremy, with any remaining income to be split with 40% to John and 30% for each of the other brothers. If the company had a net income of $450,000 last year, what amount should John receive? $170,000 $150,000 $280,000 $157,500