Ofelia and Teresa Share Income and Losses in a 2:1

Ofelia and Teresa share income and losses in a 2:1 ratio after allowing for salaries to Ofelia of $48,000 and $60,000 to Teresa. Net income for the partnership is $132,000. Income should be divided as follows:

A) Ofelia, $56,000; Teresa, $76,000
B) Ofelia, $60,000; Teresa, $72,000
C) Ofelia, $72,000; Teresa, $60,000
D) Ofelia, $64,000; Teresa, $68,000