Thompson and Smith are partners in a business. Thompsons original capital was $40,000 and Smiths was $60,000. They agree to salaries of $12,000 and $18,000 for Thompson and Smith respectively and 10% interest on original capital. If they agree to share remaining profits and losses on a 3:2 ratio, how much will be Thompsons share of the net income of $15,000 for the year? (Hint: the allowances exceeded the net income)

a. $2,400

b. $9,000

c. $1,000

d. $5,600