Radley and Smithers Share Income and Losses in a 2:1

Radley and Smithers share income and losses in a 2:1 ratio after allowing for salaries to Radley of $48,000 and $60,000 to Smithers. Net income for the partnership is $96,000. Income should be divided as follows:

A) Radley, $48,000; Smithers, $48,000
B) Radley, $56,000; Smithers, $40,000
C) Radley, $64,000; Smithers, $32,000
D) Radley, $40,000; Smithers, $56,000