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Basel and George formed a partnership in 2020. The partnership agreement provides for annual salary allowances of $65,000 for Basel and $55,000 for George. The partners share profits equally and losses in a 60:40 ratio, respectively. The partnership had earnings of $90,000 for 2020 before any allowance to partners. What amount of these earnings should be credited to Basels capital account?

a.

$55,000

b.

$47,000

c.

$43,000

d.

$65,000