Sam and Annie are business partners and share in profits and losses equally. They submit the following information to you: Item Amount Sales $315,000 Interest Income $5,000 Net Capital Gain $12,000 Salary to Sally (receptionist) $25,000 Rent for Office Space $30,000) Other expenses ($75,000 Salary to Sam ($60,000 Salary to Annie ($10,000 Other Information: The Net Capital Gain was from disposal of an income producing asset that was held for more than 12 months and is not subject to indexation. Required: Prepare a distribution statement and determine the taxable income (not tax payable) for Sam and Annie