Xavier and Yolanda Have Original Investments of $50,000 and $100,000

Xavier and Yolanda have original investments of $50,000 and $100,000, 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 $27,000 and $18,000, respectively; and the remainder to be divided equally. How much of the net income of $81,000 is allocated to Xavier?

A) $37,000
B) $40,000
C) $42,000
D) $42,500