A local partnership has assets of cash of $30,000 and land recorded at $800,000. All liabilities have been paid and the partners are all personally insolvent. The partners' capital accounts are as follows: Roberts, $500,000, Ferry, $300,000 and Mones, $24,000. The partners share profits and losses 5:3:2.

If the land is sold for $600,000, what amount will Roberts receive in the final settlement?

a.$362,500.

b.$390,000.

c.$0.

d.$200,000.

e.$30,000.