Xavier and Yolanda have original investments of $46,400 and $92,800, 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 $28,700 and $30,300, respectively; and the remainder to be divided equally. How much of the net income of $106,700 is allocated to Xavier? a. $37,980 b. $47,910 c. $57,492 d. $28,700