G, H and I are in partnership, compiling their accounts for the year to 31 December each year.
The profit-sharing arrangements are as follows:

Until 30 June 2003
Annual salaries   H                              $40,000
                           I                                $20,000
Balance of profit split                                                           G 60%, H 20%, I 20%
From 1 July 2003
Salaries to be discontinued, profit to be divided:                 G 50%, H 30%, I 20%

The profit for the year ended 31 December 2003 was $400,000 before charging partners’ salaries, accruing evenly
through the year and after charging an expense of $40,000, which it was agreed related wholly to the first six months
of the year.

How should the profit for the year be divided among the partners?
                 G                      H                        I
                  $                      $                        $

A         182,000            130,000               88,000
B          200,000           116,000               84,000
C         198,000            118,000               88,000
D         180,000            132,000               88,000

B