Partnership Net Income of $66,000 Is to Be Divided Between

Partnership net income of $66,000 is to be divided between two partners, Julia Hood and Brian Duffy, according to the following arrangement: There will be salary allowances of $20,000 for Hood and $20,000 for Duffy, with the remainder divided equally. How much of the net income will be distributed to Hood and Duffy, respectively?

A) $33,000 and $33,000
B) $42,000 and $24,000
C) $43,000 and $23,000
D) $44,000 and $22,000