Dexta and Daps are partners in a firm. Profits and losses are shared in the same ratio as capital contributions. The partnership agreement allows for interest to be paid on capital at 10% p.a. and interest on drawings to be charged at 5% p.a. Additionally, Dexta is to be paid a salary of $16,200 every four months. Extracts from the books of the firm at the end of 2020 showed: Capital Dexta $120,000 Daps $80,000 Drawings Dexta $30,000 Daps $42,000 It has been ascertained that net income for the year is $210,000. Dexta's share of profit after appropriation would be: Select one: O a. $63,000 b. $82,000 O C. $87,000 O d. $58,000