_____ the Partnership Agreement of Jones, King, and Lane Provides

_____ The partnership agreement of Jones, King, and Lane provides for annual distribution of profit or loss in the following order of priority:
a. Jones, the managing partner, receives a bonus of 20% of profits.
B. Each partner receives 15% interest on average capital investment.
C. Residual profit or loss is divided equally.

How much of the $90,000 partnership profit for 2006 should be allocated to Jones?

A) $15,000
B) $27,000
C) $30,000
D) $33,000
E) None of the above.