Everett, Miguel, and Ramona are partners, sharing income 1:2:3. After selling all of the assets for cash, dividing losses on realization, and paying liabilities, the balances in the capital accounts are as follows: Everett, $57,000 Cr.; Miguel, $47,400 Dr.; and Ramona, $33,900 Cr. How much cash is available for distribution to the partners?

a.$90,900

b.$138,300

c.$43,500

d.$9,600