Kruger, Marshall and Vandue are the owners in a partnership. The partnership agreement specifies (1) salary allowances of $10,000 for Kruger, $15,000 for Marshall, and $20,000 for Vandue (2) interest allowances of 12% on capital balances at the beginning of the year, and (3) the remainder to be allocated to Kruger, Marshall and Vandue in the ratio 1:2:3. Capital balances at the beginning of the year, were Kruger $20,000, Marshall $30,000, and Vandue $40,000. The partnership profit for the year is $150,000. What is the amount to be allocated to Vandue?

$74,600

$47,100

$71,900

$119,900