Josh, Susan and David have a general partnership and have a written partnership agreement that states that they will divide profits of the partnership in accordance with their capital contributions. Josh made a $20,000 capital contribution, Susan made a $60,000 capital contribution and David made a $20,000 capital contribution. Upon dissolution, there is $150,000 in partnership assets and $30,000 in partnership creditors. What distribution will Susan receive (in total)?

	A.	Susan will receive $72,000.
	B.	Susan will receive $6,666.67.
	C.	Susan will receive $50,000.
	D.	Susan will receive $12,000.