Que, Rae, and Sye are in the process of liquidating their partnership. Sye has agreed to accept the inventory, which has a fair value of $60,000, as part of her settlement. A balance sheet and the residual profit and loss sharing percentages are as follows:

Cash $ 248,000 Accounts payable $ 180,000

Inventory 100,000 Que, capital (40%) 98,000

Plant assets 280,000 Rae, capital (40%) 175,000

Sye, capital (20%) 175,000

Total assets $ 628,000 Total liab./equity $ 628,000

Question: If the partners then distribute the available cash using a safe payments schedule, Sye will receive:

	A.	107,000
	B.	51,000
	C.	175,000
	D.	41,000

Please show work