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	$	101,000
Hardy, capital		85,000
Dennard, capital		14,000
Suddath, capital		100,000

Bells creditors have filed a $41,000 claim against the partnerships assets. The partnership currently holds assets of $500,000 and liabilities of $200,000. If the assets can be sold for $290,000, what is the minimum amount that Bells creditors would receive?

Multiple Choice

a. $3,000

b. $17,000

c. $5,800

d. $0