Partnership net income of 68,000 is to be divided between partners Vicky and Cynthia, according to the following: There will be salary allowances of 25,000 for Vicky and 18,000 for Cynthia, with the remainder divided 60% to Vicky and 40% to Cynthia. How much of the net income will be distributed to Vicky and Cynthia, respectively?

A. 25,000 and 18,000 B. 40,000 and 28,000 C. 37,500 and 30,500 D. 12,500 and 12,500