Roberto and Reagan Are Both 25-Percent Owner/managers for Bright Light

Multiple Choice

Roberto and Reagan are both 25-percent owner/managers for Bright Light Incorporated. Roberto runs the retail store in Sacramento, California, and Reagan runs the retail store in San Francisco, California. Bright Light Incorporated generated a $127,800 profit companywide made up of a $75,800 profit from the Sacramento store, a ($27,000) loss from the San Francisco store, and a combined $79,000 profit from the remaining stores. If Bright Light Incorporated is an S corporation, how much income will be allocated to Roberto?

A) $31,950.00.
B) $63,900.00.
C) $75,800.00.
D) $127,800.00.