Amy and Bobby allocate annual partnership incomes as follows. Each partner receives 10% of their beginning capital balances. Each partner also receives a $10,000 salary. Remaining income is distributed 70% to Amy and 30% to Bobby. If current year net income is $48000 and beginning capital balance for Amy and Bobby are $120,000 and $60,000 respectively how much net income is allocated to amy?

A. 20,000

B. 32,000

C. 24,000

D. 28,000