For the first question, sfter adjusting the net incomes, we couldn’t understand how the aggregate of the 2 partners get so low when they start at around 180-220k already, the answers keep popping up as higher than the choices... furthermore, we were confused with the 20% to capital... if 20% of the income is moved to a new capital partner, does that leave 80% to the existing partners? If so their existing 180k, even if you remove the non-adjusted net income of 28k will be around 160k and then will return 80% of the adjusted one which will make around 175k.... We are very confused with how to go about the problem