radley and smithers share income and losses in a 2:1 ration after allowing for salaries to radley of $24,000 and $30,000 to smithers. Net income for the partnership is $48,000. income should be divided as follows:

a. radley $24,000 and Smither $24,000

b. radley $32,000 and smither $ 27,000

c. radley $32,000 and smither $16,000

d. radley $20,000 smithers $ 28,000

explain your answer please.