What is the product of the following reaction? 
Definitions:
Corporation
A legal entity that is separate and distinct from its owners, offering them limited liability and the ability to raise funds by selling shares.
Net Income
The profit remaining after all costs, expenses, and taxes have been subtracted from total revenue.
Allowances
Funds set aside or discounts offered to account for various factors such as potential returns, defective goods, or customer satisfaction initiatives.
Income-Sharing Ratio
An agreed upon proportion used to distribute profits or losses among partners in a partnership.
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