The partnership agreement of Jason, Gise, and Bosco provides for the following income ratio: (a) Jason, 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: Jason $601000, Gise $1130000, and Bosco $1760000. If partnership net income is $540000, the amount allocated to Jason should be $174550 O $90150 O $168200 O $199050