The net income of the Mark and Browning partnership is $453000 . The partnership agreement specifies that Mark and Browning have a salary allowance of $120000 and $177000 , respectively. The partnership agreement also specifies an interest allowance of 8% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $297000 . Any remaining net income or net loss is shared equally. What is Mark's share of the $453000 net income? $174240 $143760 $198000 $132240