On November 10, 2020, Maher, Saher, and Taher, partners of Maher, Saher, & Taher LLP, had capital account balances of $40,000, $50,000, and $18,000, respectively, and shared net income and losses in a 4 : 2 : 1 ratio respectively. the Capital per unit of income sharing ratio for Taher would be:

a.

$3,600.

b.

$9,000.

c.

$18,000.

d.

$4,500.

On January 28, 2021, prior to commencement of liquidation of Lara, Sara & Yara LLP, the partnership had total liabilities of $40,000 and partners capital account credit balances of $60,000 for Lara, $80,000 for Sara, and $30,000 for Yara. There were no loans to or from partners in the partnerships accounting records. The partners shared net income and losses in the ratio: 3:5:2 respectively. the Capital per unit of income sharing ratio respectively would be:

a.

$20,000, $16,000, $15,000.

b.

$8,000, $12,000, $15,000.

c.

$60,000, $80,000, $30,000.

d.

$30,000, $40,000, $15,000.