Mr and Mrs Fox are both tax residents of Australia. They run a vegan caf together as a partnership in their local town Southern Cross in Western Australia. They present to you the following book of accounts for the year ended 30 June 2018. Item Sales Purchase of ingredients Lease payments for premises Fine for poor food hygiene Salaries to wait staff Salary to Mrs B Salary to Mr B Purchase of oven on 30 June this year Amount $315,000 ($75,000) ($45,000) ($9,000) ($65,000 ($10,000) ($10,000) ($15,000) effective life 10 years Mr and Mrs Fox received no other additional income during year, the partnership qualifies for the small business concessions. Calculate the net business income of the partnership and the distribution to each partner? Ensure you refer to applicable legislation, case law and reasons in your