Singer and McMann are partners in a business. Singer's original capital was $43,000 and McMann's was $50,800. They agree to salaries of $13,000 and $20,000 for Singer and McMann, respectively, and 10% interest on original capital. If they agree to share the remaining profits and losses in a 3:2 ratio, what will Singer's share of the income be if the income for the year is $67,700?

a.$13,000

b.$40,620

c.$32,492

d.$17,300