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 $42,000 to Tanner and $57.000 to Teresa. Net income of the partnership is $131,100. How should income be divided for Tanner and Teresa? Oa. Tanner, 558.700. Terona, 572,400 Ob. Tanner $63.700: Teresa, 567.400 Oc. Tanner $72.400 Teresa, 558.700 Od. Tanner 559.700: Teresa, 571.400