Xun, Yue and Zhuo have interests in XYZ Partnership.Partnership income for the year is $400,000. The partnership agreement specifies that Xun is to receive an annual salary of $200,000, Yue is to receive an annual salary of $50,000, and Zhuo is to receive an annual salary of $120,000.Any remaining income or loss is to be divided between the three partners in a 2:1:1 ratio.Salaries are to be fully implemented.Partnership income allocated to Zhuo is:

a.$112,500

b.$127,500

c.$120,000

d.$126,000