Prior to Ward Hogg's withdrawal from the partnership of Hogg, Hamm, and Bacon, the partners' capital balances were \(\$ 140,000, \$ 110,000\) and \(\$ 250,000\), respectively. The partners share profits and losses \(1 / 3,1 / 4\), and \(5 / 12\). The appraisal indicates that assets should be written down by \(\$ 36,000\). Sam Hamm's share of the write-down is (p. 534)

a. \(\$ 7,920\)

b. \(\$ 9,000\)

c. \(\$ 12,000\)

d. \(\$ 18,000\)