Tunner and Teresa share income and losses in a 2:1 ratio (2/3 to Tanner and 1/3 to Teresa) after allowing for salaries of $42,000 to Tanner and $60,000 to Teresa. Net income of the partnership is $132,000. How should income be divided for Tanner and Teresa? a. Tanner, \$75,000, Teresa, $57,000 b. Tanner, $57,000, Teresa, $75,000 c. Tanner, $62,000; Teresa, $70,000 d. Tanner, $58,000; Teresa, $74,000