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Question - The net income of the Jason and Browning partnership is $448000. The partnership agreement specifies that Jason and Browning have a salary allowance of $127000 and $179000, respectively. The partnership agreement also specifies an interest allowance of 8% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $302000. Any remaining net income or net loss is shared equally. What is Jason's share of the $448000 net income?
a. $151160
b. $173840
c. $198000
d. $117840
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