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 $43,800 to Tanner and $63,900 to Teresa. Net Income of the partnership is $133,800. How should income be divided for Tanner and Teresa? Os Tanner, $77,600,Teresa, 556,200 Ob Tanner, 857,200 Teresa, 576,600 Oc Turner, 561.200: Teresa, 572,600 Od Tanner, 556,200 Tre, 377.600