Amber and Charlie enter into a partnership with Amber contributing $38,000 and Charlie contributing $168,000 as their capital contributions. They decide to share profits and losses in the ratio of their respective capital account balances. The net income for the current year is $52,000. What is the amount of net income to be allocated to Charlie? (Round intermediary calculations to the nearest cent and round the answer to the nearest whole dollar.) OA $42,408 OB. $33,860 OC. $26,000 OD. $38,000