PRT Company has three partners whose capital balances at the beginning of the year are: Paul $150,000; Roberto $10,000; Tammy $40,000. Partners agree to divide income and loss as follows: a. Salary allowance of $35,000 to Paul, $50,000 to Roberto, and $40,000 to Tammy: b. Interest allowance of 20% on beginning of-year capital balances, and c. Any remaining balance to be divided equally, Partnership net income is $240,000. The amount of partnership net income to be allocated to each partner is