X and Y have original investments of $50,000 and $100,000 respectively in a partnership.  The articles of partnership include the following provisions regarding the division of net income: interest on original investment at 10%, salary allowances of $27,000 and $18,000 respectively, and the remainder equally.  How much of the net income of $90,000 is allocated to X?

a. $33,333

b. $23,000

c. $25,000

d. $27,000