The partnership agreement of Joseph, Gise, and Bosco provides for the following income ratio: $($a$)$ Joseph, the managing partner, receives

a salary allowance of $$105000,($b$)$ 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: Joseph $$594000,$ Gise $$1206000,$ and Bosco $$1805000.$ If

partnership net income is $$708000,$ the amount allocated to Gise should be:

$$201650.$

$$180900.$

$$160150.$

$$236000.$