The Profit of the Miskell and Leblanc Partnership Is

The profit of the Miskell and Leblanc partnership is $ 30,000. The partnership agreement specifies that Miskell and Leblanc have a salary allowance of $ 8,000 and $ 12,000, respectively. The partnership agreement also specifies an interest allowance of 10% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $ 20,000. Any remaining profit or loss is shared equally. What is Miskell's share of the $ 30,000 profit?

A) $ 8,000
B) $ 10,000
C) $ 11,000
D) $ 13,000