The capital balances for the partners of Rami, Sami & Tami LLP as authorized on December 20, 2020, were: $250,000, $300,000 & $80,000 respectivily and their capital per unit of income sharing were: $50,000, $100,000 & $40,000 respectively. Sami share in income or :losses is: Select one .a .40% .b .30% .C .50% .d .20%