Roberto and Reagan are both $25-$percent owner$/$managers for Bright Light Incorporated. Roberto runs the retail store in Sacramento, California, and Reagan runs the retail store in

San Francisco, California. Bright Light Incorporated generated a $$132,000$ profit companywide made up of a $$77,000$ profit from the Sacramento store, a $($$$30,000)$ loss from the San

Francisco store, and a combined $$85,000$ profit from the remaining stores. If Bright Light Incorporated is an S corporation, how much income will be allocated to Roberto?

Multiple Choice

$$33,000\mathrm{.}00$

$$66,000\mathrm{.}00$

$$77,000\mathrm{.}00$

$$132,000\mathrm{.}00$