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, $54,400 Cr.; Miguel, $46,500 Dr.; and Ramona, $34,700 Cr. How much cash is available for distribution to the partners?

a.$42,600

b.$135,600

c.$89,100

d.$7,900