Tanner and Teresa share income and losses in a 2:1 ratio (2/3 to Tanner and 1/3 to Teresa) after allowing for salaries of $44,400 to Tanner and $67,500 to Teresa. Net income of the partnership is $129,600. How should income be divided for Tanner and Teresa? a. Tanner, $78,400; Teresa, $51,200 b. Tanner, $51,200; Teresa, $78,400 c. Tanner, $52,200; Teresa, $77,400 d. Tanner, $56,200; Teresa, $73,400