Partnership net income of $33,000 is to be divided between two partners, Elan Chan and Roy Anderson, according to the following arrangement: There will be salary allowaances of $20,000 for Chan and $10,000 for Anderson, with the remainder divided equally. How much of the net income will be distributed to Chan and Anderson, respectively?
a) $22,000 and $11,000
b) $21,000 and $11,500
c) $16,500 and $16,000
d) $21,000 and $12,000