Partners Cantor and Dickens Have Capital Balances in a Partnership

Partners Cantor and Dickens have capital balances in a partnership of $160000 and $240000 respectively. They agree to share profits and losses as follows: $\begin{array}{lrr}& \underline{\text {Cantor}}& \underline{\text {Dickens}}\\\text { As salaries } & \$ 40,000 & \$ 48,000 \\\text { As interest on capital at the beginning of the year } & 10 \% & 10 \% \\\text { Remaining profits or losses } & 50 \% & 50 \%\end{array}$

If net loss for the year was $8000 what will be the distribution to Dickens?

A) $48000 income
B) $4000 income
C) $4000 loss
D) $8000 loss