The partnership agreement of Alix, Gise, and Bosco provides for the following income ratio: (a) Alix, the managing partner, receives a salary allowance of $108900, (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 $607000, Gise $1100000, and Bosco $1810000. If partnership net income is $549000, the amount allocated to Alix should be $175850 $170800 $91050 $199950