help me please !!! answer it now

Basel and George formed a partnership in 2020. The partnership agreement provides for annual salary allowances of $65,000 for Basel and $55,000 for George. The partners share profits equally and losses in a 60:40 ratio, respectively. The partnership had earnings of $90,000 for 2020 before any allowance to partners. What amount of these earnings should be credited to Basel's capital account? a. $43,000 b. $65,000 O c. $55,000 O d. $47,000