On January 1, Aya, Becca, Celia, and Divina, formed Fab Trading, a local partnership, with capital contributions of 50,000, 25,000, 25,000, and 20,000, respectively. The articles of co-partnership provided that:

• Each partner shall receive a 5% interest on contributed capital;
• Aya and Becca shall receive salaries of 5,000 and 3,000, respectively;
• Celia shall receive a minimum of 2,500 per annum and Divina a minimum of 6,000 per annum, which is inclusive of amounts representing interest and share of remaining profits; and
• The balance of the profits shall be distributed to Aya, Becca, Celia, and Divina in a 3:3:2:2 ratio.

The amount that should be earned by the partnership, before any charge for interest and salaries, so that Aya would receive an aggregate of 12,500 including interest, salary, and share in the remaining profits would be closest to

A. 16,667

B.30,000

C. 30,667

D. 32,333

Show your computation. I KNOW THE ANSWER IS D, BUT I NEED TO KNOW WHY?