Tanner and Teresa Share Income and Losses in a 2:1

Tanner and Teresa share income and losses in a 2:1 ratio after allowing for salaries of $42,000 to Tanner and $60,000 to Teresa. Net income of the partnership is $132,000. Income should be divided as follows:

A) Tanner, $57,000; Teresa, $75,000
B) Tanner, $58,000; Teresa, $74,000
C) Tanner, $75,000; Teresa, $57,000
D) Tanner, $62,000; Teresa, $70,000