Hugh and Liz formed a partnership with capital contributions of $80,000 and $120,000, respectively. Their partnership agreement called for 1) Hugh to receive a $20,000 for service, 2) each partner to receive 10% of their initial capital contributions, and 3) the remaining income or loss to be divided in a ratio of 5:3 respectively. If net income for the current year is $54,000, what amount is credited to Hugh's capital account? O A. $27,000 O B. $20,250 O C. $36,750 OD $17.250