Ben Conway, Ida Chan, and Clair Scott formed CCS Consulting this year by making capital contributions of ($274,000), ($204,000), and ($534,000), respectively. They anticipate an annual profit of ($472,800) and are considering the following alternative plans for sharing profits and losses:
A. Equally
B. In the ratio of their initial investments
C. Salary allowances of ($125,000) to Conway, ($100,000) to Chan, and ($75,000) to Scott, and interest allowances of 15% on investments, with any remaining balance shared equally