A local partnership was considering the possibility of liquidation. Capital balances at that time were as follows. Profits and losses were divided on a 4:2:2:2 basis, respectively.

Ding, Capital	$60,000
Laurel, capital	$67,000
Ezzard, capital	$17,000
Tillman, Capital	$96,000

At that time, the partnership held noncash assets reported at $360,000 and liabilities of $120,000. There was no cash on hand at the time. If the assets could be sold for $228,000, what is the amount that Ding would receive from the liquidation?2016_QC_CS-47036

a. $38,720.

b. $0.

c. $36,000.

d. $67,250.

e. $2,500.