The partnership agreement of Matthew, Gise, and Bosco provides for the following income ratio: (a) Matthew, the managing partner, receives a salary allowance of $ 102000, (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: Matthew $ 597000, Gise $ 1191000, and Bosco $ 1792000. If partnership net income is $ 723000, the amount allocated to Gise should be:

$ 178650.

$ 241000.

$ 206650.

$ 150650.