Vincent and James entered into a universal partnership of profits. At the time of execution of the articles of partnership, Vincent had a two-door apartment which he inherited from his father 3 years earlier. James, on the other hand, had a fleet of taxis which he purchased 2 years before. In the first year of the partnership, Vincent earned P500,000.00 as a radio talent, while he James won P1,000,000.00 in the lotto. During the same period, rentals of P120,000.00 were collected from the apartment, while fare revenues of P200,000.00 were realized from the operation of the fleet of taxis. Which of the following belongs to the partnership