The partnership agreement of Alix, Gise, and Bosco provides for the following income ratio: (a) Alix, the managing partner, receives a salary allowance of $108000, (b) each partner receives 15 % interest on average capital investment, and (c) remaining net income or loss is divided equally. The average capital investments for the year were: Alix $604000, Gise $1220000, and Bosco $1880000. If partnership net income is $540000, the amount distributed to Alix should be O $198600. $157400. O $185200. O $90600