Brown Invested $200,000 and Freeman Invested $150,000 in a Partnership

Brown invested $200,000 and Freeman invested $150,000 in a partnership. They agreed to an interest allowance on the partners' beginning-year capital investments at 10%, with the balance to be shared equally. Under this agreement, the shares of the partners when the partnership earns $205,000 in income are:

A) $122,500 to Brown; $82,500 to Freeman.
B) $117,143 to Brown; $87,857 to Freeman.
C) $105,000 to Brown; $100,000 to Freeman.
D) $102,500 to Brown; $102,500 to Freeman.
E) $112,750 to Brown; $92,250 to Freeman.