The JL Partnership has two partners. Partner J$,$ because he is actively managing the partnership, receives an annual salary of $$42,000.$ Because Partner L has contributed most of the capital for the business, he receives an interest allocation of $$17,000.$ The partnership agreement calls for the remaining profits, and all other allocations, to be split $55\%$ to J and $45\%$ to L$.$ The salary and interest amounts are deducted in the determination of accounting net income and withdrawn by the partners during the year. During the taxation year ending December $31,2024,$ the partnership$$s accounting net income is $$312,000.$ Other relevant information is as follows: $$The accountant deducted depreciation expenses of $$41,000.$ Maximum CCA is $$63,000.$Accounting net income includes a deduction for charitable donations of $$4,200.$Accounting net income includes a gain on the sale of land of $$31,000.$ The accountant deducted depreciation expenses of $$41,000.$ Maximum CCA is $$63,000.$ Accounting net income includes a deduction for charitable donations of $$4,200.$ Accounting net income includes a gain on the sale of land of $$31,000.$ Question $1(1$ point$)$ Determine the amount of$$net business income for tax purposes for the JL Partnership for the year ended December $31,2024.$ Please do not round intermediary answers. Do not use $ signs in your final answer. Round your final answer to the nearest dollar. Question $1$ options: Question $2(1$ point$)$ Assuming the$$net business income of the JL Partnership is $$322,200,$ determine the amount of$$net business income$$to be allocated to Partner J$$for the year ended December $31,2024.($Ignore the allocation of the taxable capital gain and charitable donations $$ these would be allocated separately$)$ Please do not round intermediary answers. Do not use $ signs in your final answer. Round your final answer to the nearest dollar.