Singer and McMann are partners in a business. Singer's original capital was $40,000 and McMann's was $51,500. They agree to salaries of $15,000 and $19,900 for Singer and McMann, respectively, and 10% interest on original capital. If they agree to share the remaining profits and losses on a 3:2 ratio, what will McMann's share of the income be if the income for the year is $62,100?

a.$25,050

b.$38,724

c.$19,900

d.$32,270