Partnership Income Allocation Whitman and Greene are partners in a real estate venture. At January 1, 2023, their respective capital balances were $200,000 and $245,000. Their partnership agreement provides that Whitman is to receive a guaranteed salary of $100,000, and that remaining profits after the salary are to be shared in a 2:3 ratio. Partnership operations for the year 2023 resulted in income of $75,000, before distributions to partners. Whitman's salary is paid in cash during the year, but there are no other withdrawals or capital changes. Assume full implementation. Required