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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$.$ $$55,000$

b$.$ $$43,000$

c$.$ $$47,000$

d$.$ $$65,000$