Humpy and Dumpy Partnership reports net income of $75,000. The partnership agreement provides for annual salary allowance of $30,000 for Humpy and $20,000 for Dumpy and interest allowances of $8,000 to Humpy and $10,000 to Dumpy. Any remaining income or loss is to be shared according to their income sharing ratio of 7:3, respectively. How much is Dumpys share of the net income?

a. $32,100

b. $2,100

c. $4,900

d. $42,900