Price and Phil share income and losses equally after allowing for salaries of $$24,800$ to Price and $$30,800$ to Phil. Net income for the partnership is $$45,600.$ Income should be divided as

a$.$ Price, $$19,800$; Phil, $$25,800.$

b$.$ Price, $$22,800$; Phil, $$22,800.$

c$.$ Price, $$20,340$; Phil, $$25,260.$

d$.$ Price, $$27,800$; Phil, $$17,800.$