Eminem owns a 10% interest in the D12 Partnership from January 1 through June 30 (the 181st day of the tax year) of the current year (a non-leap year). On July 1, Eminem buys an additional 10% interest in the partnership. The D12 Partnership's ordinary income is $109,500 and it is earned evenly throughout the year. Eminem's distributive share of the ordinary income is

A) $21,900. B) $16,380. C) $16,470. D) $16,425.