The partnership agreement provided for Lucin to receive a salary allowance $10,000 for the year and Starla to receive a salary allowance of $4,000 for the year. Lucin and Starla splits profits in the ratio of 1:1 respectively. The partnership had a net loss of $450,000 for the period. How much is Starlas share of the net loss?

a. ($328,000)

b. ($222,000)

c. ($228,000)

d. ($225,000)