D and A have a profit and loss sharing agreement where: (1) salaries of $20,000 each are credited, (2) 8% interest is allowed on capital balances, and (3) the remaining profit or loss is split 60-40, in favour of D. At the end of the year, before the distribution of profits or losses, capital account balances were $20,000 for D and $10,000 for A. There was a profit of $30,000 before distributions to the partners. What is D's year-end capital account balance assuming capital balances are adjusted to reflect profits and losses? Select one: O a $25,840 O b. $22,000 O c $30,800 d. $34,160