TAXX$4403$ Partnership question

Betty and Veronica formed a partnership that distributes beauty supplies. Their business commenced on January $1,2021,$ and Betty and Veronica share in the profits and losses in the proportion of $60\%$ and $40\%$ respectively.

For the current year, the Income Statement in the accounting records for the partnership is as follows:

Betty and Veronica

Partnership Income Statement

Current Year Ending December $31,2021$

Business revenues $$675,000$

Eligible Dividends Received From Canadian Corporations $12,000$

Capital Gain on sale of shares of CDN Public Corporations $44,000$

Total Revenues $$731,000$

Expenses:

Partner salaries $$100,000$

Salaries to staff $25,000$

Office rent $67,000$

Office supplies $8,000$

Amortization on office equipment $19,000$

Charitable Donations $15,000$

Meal and entertainment expenses $12,000$

Tenant Insurance expenses $25,000$

Life insurance Expenses $20,000291,000$

Net Income $ $440,000$

Additional information:

$$ Maximum available Capital Cost Allowance $($CCA$)$ that can be claimed in respect to the office equipment is $$14,000.$

$$ Betty and Veronica contributed $$60,000$ and $$40,000$ to the partnership respectively.

please help me Compute the income of the partnership that will be allocated to the partners for Tax purposes, and help me Compute the ACB of the partnership interest for Betty and Veronica as at December $31,2021.$ please Show me all calculations.