TannerandTeresashareincomeandlossesina2 : 1ratioafter allowing for salariesof 40,500 to Tanner and 58, 200toTeresa. Netincomeofthepartnershipis129,600. In- come should be divided as follows: a. Tanner, 73, 500; Teresa,56,100 b. Tanner, 56, 100; Teresa,73,500 c. Tanner, 61,100; Teresa,68,500 d. Tanner, 57, 100; Teresa,72,500