Max Smart and Cheryl Smith Are in Partnership Sharing Profits

Max Smart and Cheryl Smith are in partnership sharing profits or losses equally. The partnership carries on a trading business and has investments in shares.The net income from the business is $80,000 and the fully franked dividends total $21,000.
Calculate the assessable income of each partner.

A) $50,500
B) $40,000
C) $50,500.
D) $55,000.