Partners B and I receive a salary allowance of $6,000 and $14,000, respectively, and share the remainder

Question:

Partners B and I receive a salary allowance of $6,000 and $14,000, respectively, and share the remainder equally. If the company earned $8,000 during the period, the entry to close the income or loss into their capital accounts is:
1) Income Summary = 20,000 B, Capital = 6,000 I, Capital = 14,000
2) Income Summary = 8,000 I, Capital = 8,000
3) Income Summary = 28,000 B, Capital = 14,000 I, Capital = 14,000
4) Income Summary = 12,000 B, Capital = 6,000 I, Capital = 6,000