The net income of the Alex and Browning partnership is $250,000. The partnership agreement specifies that Alex and Browning have a salary allowance of $120,000 and $180,000, respectively. The partnership agreement also specifies an interest allowance of 10% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $300,000. Any remaining net income or net loss is shared equally. What is Browning's share of the $250,000 net income? a. $120,000 b. $300,000 c. $155,000 d. $95,000