Singer and McMann are partners in a business. Singer's original capital was $40,500 and McMann's was $50,500. They agree to salaries of $13,900 and $19,100 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 $70,500?

a.$34,990

b.$42,300

c.$13,900

d.$17,950