Assume that Carpenter, Kneller, and Hartley are partners. Their capital account balanes were $$35,000,$ $$30,000$ and $$24,000$ respectively, at the beginning of the current fiscal year. The partnership agreement provides for an allowance of interest at the rate of $6\%$ on the capital balances at the beginning of the year, and salary allowances of $$8,000,$ $$11,000$ and $$12,000$ respectively. The remaining partnership net income is to be divided $351/2\%,371/2\%,25\%.$

If the net income for that year was $$63,460,$ the amount to be distributed to the partners for the year, after providing for salaries and interest on capital balance is

a$.$ $$6,780$

b$.$ $$27,120$

c$.$ $$10,170$

d$.$ $$36,340$