The income statement for the Fast-Slow Partnership for the year ended December 31, 2021, follows: Fast-SlowPartnership Income Statement For the Year Ended December 31, 2021 Net Sales Cost of Goods Sold Gross Profit Operating Expenses Net Income $300,000 (190,000) $110,000 (30,000) $80,000 During 2021, Fast and Slow maintained average capital balance of $150,000 and $100,000,respectively. Fast and Slow have agreed to distribute partnership net income according to the following plan: Fast Slow 496 496 $55,000 Interest on average capital balances Salaries Residual (if positive) Residual (if negative) $45,000 4096 60% 5096 5096 During 2021, Fast and Slow maintained average capital balance of $150,000 and $100,000, respectively. Fast and Slow have agreed to distribute partnership net income according to the following plan: Fast Slow 496 496 $55,000 $45,000 Interest on average capital balances Salaries Residual (if positive) Residual (if negative) 6096 4096 5096 5096 The amount of the net income to be allocated to Slow is: A. $32,000 B. $37,000 C. $39,000 D.534,000