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 $45,000 to Tanner and $64,200 to Teresa. Net income of the partnership is $131,400. How should income be divided for Tanner and Teresa? Oa. Tanner, $54,800, Teresa, $76,600 Ob. Tanner, $76,600; Teresa, $54,800 Oc. Tanner, $55,800, Teresa, $75,600 Od. Tanner, $59,800, Teresa, $71,600