Seth and Rachel have original investments of $50,000 and $100,000, respectively, in a partnership. The artides of partnership include the following provisions regarding the division of net income: interest on original investments at 15%; salary allowances of $24,000 and $20,000, respectively; and the remainder to be divided equally. How much of the net income of $90,000 is allocated to Seth? Oa. 342.750 Ob. 547.750 Oc. 543.250 Od. $45.000