Xavier and Yolanda have original investments of $45,700 and $105,800, 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 $28,100 and $29,900, respectively; and the remainder to be divided equally. How much of the net income of $117,000 is allocated to Xavier? Oa. $61,908 Ob. $37,240 Oc. $28,100 Od. $51,590