The partnership agreement of Chris, Gise, and Bosco provides for the following income ratio: (a) Chris, 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: Chris$595000, Gise $1200000, and Bosco $1795000. If partnership net income is $732000, the amount allocated to Gise should be:

$180000.

$244000.

$151500.

$208500.