Capital $170 000 Land and Building $100 000
Drawings $10 000
Plant and Machinery $50 000
Trade payable $10 000
Furniture and fitting $5 000
Inventories (closing) $20 000
Motor Vehicle $10 000
Cash in hand $15 000
Loan from Jhon (5 years) $50 000
Cash at bank $40 000
Trade receivables $30 000
Bank overdraft $10 000
Bank loan $50 000
Net profit $30 000​

Roberto and reagan are both 25 percent owner/managers for bright light inc. roberto runs the retail store in sacramento, ca, and reagan runs the retail store in san francisco, ca. bright light inc. generated a $125,000 profit companywide made up of a $75,000 profit from the sacramento store, a ($25,000) loss from the san francisco store, and a combined $75,000 profit from the remaining stores. if bright light inc. is an s corporation, how much income will be allocated to roberto?