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Partners Gary and Elaine have agreed to share profits and losses in an 75:25 ratio respectively, after Gary is allowed a salary allowance of $30,600

Partners Gary and Elaine have agreed to share profits and losses in an 75:25 ratio respectively, after Gary is allowed a salary allowance of $30,600 and Elaine is allowed a salary allowance of $15400. If the partnership had net income of 292000 for 2020, Elaine's share of the income would be

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