A partnership is considering possible liquidation because one of the partners (Bell) is personally insolvent. Profits and losses are divided on a 4:3:2:1 basis, respectively. Capital balances at the current time are Bell, capital $ 108,500 Hardy, capital 92,000 Dennard, capital 11,000 Suddath, capital 103,000 Bells creditors have filed a $44,000 claim against the partnerships assets. The partnership currently holds assets of $530,000 and liabilities of $215,500. If the assets can be sold for $305,000, what is the minimum amount that Bells creditors would receive?

$1,500 $0 $18,500 $4,900