On January 1, Mark and Rodiel formed a partnership with the former contributing 180,000 cash and the latter contributing machineries (with carrying value of 64,000 and fair value of 52,000) and inventory (with cost of 24,000 and fair value of 30,000). They agreed to value machineries and inventory at 48,000 and 32,000, respectively. During the year, Rodiel made an additional investment of 20,000 on May 1 and 15,000 on July 1. On October 1, Rodiel permanently withdrew 25,000. Mark had no additional investment nor withdrawals during the year. The share of Mark in the 100,000 net income of the partnership for the year using average capital as the basis would be closest to

A. 65,554 B. 65,080 C. 66,176 D. 66,667