On November 10, 2020, Maher, Saher, and Taher, partners of Maher, Saher, & Taher LLP, shared net income and losses in a 4 : 2 : 1 ratio respectively. In liquidation of the LLP, the Capital per unit of income sharing ratio were: $10,000, $12,000, $15,000 respectively. The capital balance of Taher before liquidation was:

a.

$24,000.

b.

$15,000.

c.

$40,000.

d.

$37,000.