Ryan and Mike are equal partners in a partnership, which uses the calendar year as its tax year. On April 1, Maria and Kelsey each contributed $5,000 to the partnership and each of them became a 1/4 owner of the partnership on that date. The partnership reports $24,000 ordinary income for the tax year ending on December 31 of this year. The partnership was able to use the closing of the books method and determine that for the first 3 months of the year the ordinary income was $32,000. The allocation to Ryan (old partner) and Maria (new partner) is:

A) Ryan: 14,000, Maria: 0

B) Ryan: 7,500; Maria: 4,500

C) Ryan: 6,000; Maria: 6,000

D) Ryan: 14,000; Maria: -2,000

Can you please explain why what the answer is with math?