A partnership in which a parent transferred a $40\%$ interest by gift to a child generated a profit of $$202,500.$ Capital is a material income$-$

producing factor. The parent performed services valued at $$60,750.$ The child performed no services.

How much income is allocated to the parent for services and for use of capital?

Compensation for services: $

Use of capital: $

In addition, $

of income is allocated to the child.