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?Xavier and Yolanda have original investments of $ 4 5 , 7 0 0 ?and $ 1 0 1 , 0 0 0 , ?respectively,

?Xavier and Yolanda have original investments of $45,700 ?and $101,000, ?respectively, in a partnership. The articles of partnership include the following provisions regarding the division of net income: interest on original investment at 20%; salary allowances of $26,300 ?and $32,000, ?respectively; and the remainder to be divided equally. How much of the net income of $107,100 ?is allocated to Xavier?
a. ?$26,300
b. ?$45,170
c. ?$35,440
d. ?$54,204

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