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Xavier and Yolanda have original investments of $ 5 4 , 9 0 0 and $ 9 5 , 0 0 0 , respectively, in

Xavier and Yolanda have original investments of $54,900 and $95,000, 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 $25,200 and $30,500, respectively; and the remainder to be
divided equally. How much of the net income of $115,100 is allocated to Xavier?
a. $25,200
b. $61,068
c. $36,180
d. $50,890
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