Fred, Tom and Bob form a general partnership. Fred contributes $25,000, Tom contributes $25,000 and Bob contributes $50,000. The partnership agreement is silent as to the division of profits. The Bank of Kirksville extends the partnership a loan to the partnership and the balance due on that loan is $50,000 at the time of the dissolution of the firm and there is $240,000 of cash after liquidation of the partnership assets. How much will Bob receive for a final distribution?

	A.	$10,000.
	B.	$50,000 for a return of capital and $45,000 for his share of profit for a total of $95,000.
	C.	$60,000
	D.	$50,000 for a return of capital and $30,000 for his share of profits for a total of $80,000.