The partnership agreement of Kevin, Gise, and Bosco provides for the following income ratio: (a) Kevin, the managing partner, receives a salary allowance of $111000, (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: Kevin $609000, Gise $1203000, and Bosco $1809000. If partnership net income is $714000, the amount allocated to Gise should be: $238000. $200400. $160500. $180450