Xavier and Yolanda have original investments of $$51,500$ and

$$100,100,$ 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 $$27,200$ and $$29,600,$ respectively; and the remainder

to be divided equally. How much of the net income of $$114,400$ is

allocated to Xavier?

a$.$ $$37,500$

b$.$ $$61,368$

c$.$ $$51,140$

d$.$ $$27,200$