Ben, Cara, and Fred are partners in the Paymi Partnership. The partnership agreement requires Ben to receive 30% of the partnership income but no less than $15,000. No guaranteed payment is specified for Fred or Cara. Cara receives a 30% distributive share of Paymi's income, loss, deductions, and credits, and Fred receives the other 40% distributive share. The partnership net income is $40,000. What will be (1) Ben's distributive share of income, (2) Cara's distributive share of income, and (3) Fred's distributive share of income (round to nearest dollar)?

a) $15,000; $10,714; $14,286

b) $12,000; $10,714; $14,286

c) $12,000; $12,000; $16,000

d) $15,000; $12,000; $16,000