Profit share Mala and Norris are in partnership, with capitals of $240 000 and $120 000. respectively. The partners are entitled to interest on capitals at 10 per cent per annum and remaining profits are shared equally. For the year ended 31 December 2014, the business made a profit of $144 000. What is Mala's share of the residual profit for the year ended 31 December 2014?

A. $54,000

B. $72,000

C. $78,000

D. $06,000