Partners A and B operate a partnership and are to be allocated salaries and N interest as follows: | Partner | salary | Interest | oA $5,000 B ] $10,000 2,000 The partnership has elected to treat the salary and interest allocations as expenses in the determination of net income and reported a net income of $30,000 before the interest and salaries of the partners. The partnership agreement stipulates that residual income and loss will be allocated on a 3:2 basis