"i do hereby convey to my nearest relative all my interest in the property called 123 main street, bismarck, north dakota, to have and to hold, in consideration of receipt of the amount of $10 and other good and valuable consideration." when signed, this document

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?