Fred and Barney started a partnership. Fred invested $17,500 in the business and Barney invested $26,000. The partnership agreement stipulated that profits would be divided as follows: Each partner would receive a 14% return on invested capital with the remaining income being distributed equally between the two partners. Assuming that the partnership earned $39,000 during an accounting period, the amount of income assigned to the two partners would be:

	fred	barney
A	$14,005	$12,815
B	$17,500	$21,500
C	$19,500	$19,500
D	$18,905	$20,095

a. Option A

b. Option B

c. Option C

d. Option D