Allison and Josh Are Partners in a Business Allison's Share of the Profits Before Paying Salaries and Interest

Allison and Josh are partners in a business.Allison's capital is $60,000 and Josh's capital is $100,000.Profits for the year are $80,000.They agree to share profits and losses as follows:
$$\begin{array} { | l | r | r | } \hline & { \text { Allison } } & { \text { Josh } } \\\hline \text { Salaries } & \$ 20,000 & \$ 40,000 \\\hline \text { Interest on capital } & 10 \% & 10 \% \\\hline \text { Remaining profits and losses } & 3 / 5 & 2 / 5 \\\hline\end{array}$$
Allison's share of the profits before paying salaries and interest on capital is:

A) $48,000.
B) $22,000.
C) $28,000.
D) $28,400.