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 $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 incorporated is an s corporation, how much income will be allocated to roberto?