The partnership agreement of Flix, Rise, and Tosco provides for the following income ratio: a) Flix, the managing partner, receives a salary allowance of $ 108.000, 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: Flix $ 600.000, Rise $ 1.200.00, and Tosco 1.800.000. If partnership net income is $ 720.000, the amount distributed to Rise should be:

A) $ 186.000

B) $ 204.000

C) $ 180.000

D) $ 240.000