Sage, Rosemary and Thyme are partners in the Music Company. Their partnership income sharing agreement provides that Sage and Thyme are to receive salary allowances of $29,700 and $16,800, respectively, and that any remaining income or loss is to be divided equally among all partners. If the company's income was $39,000, Thyme's share would be

$14,300 $16,800 $29,800 $13,000