Green Co and Blue Co

Green Co. and Blue Co. are equal partners in Turquoise Paint. Turquoise Paint had profits this year of $300,000, before capital cost allowance
Green Co. is a CCPC owned by Bob. Green Co.'s net income for tax purposes is
$200,000.
Blue Co. is a CCPC owned by Sally. Blue Co. has suffered losses the past two years. This year Blue Co. had a loss of $150,000. Blue Co. has carry-forward non-capital losses of $200,000.
The capital cost allowance for Turquoise Paint this year is $72,000. Required:
A) Calculate the partnership's business income for tax purposes that Bob would likely prefer to use, and explain why.
B) Calculate the partnership's business income for tax purposes that Sally would likely prefer to use, and explain why.