Cox, North, and Lee form a partnership. Cox contributes $195,000, North contributes $162,500, and Lee contributes $292,500. Their partnership agreement calls for the income or loss division to be based on the ratio of capital invested. If the partnership reports income of $168,000 for its first year, what amount of income is credited to Cox's capital account? (Do not round your intermediate calculations.)

A. $57,900.

B. $42,000.

C. $75,600.

D. $50,400.

E. $56,000.

Please add explanation