Singer and McMann are partners in a business. Singer's original capital was $42,500 and McMann's was $54,900. They agree to salaries of $14,600 and $18,400 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 $64,500?

a.$31,906

b.$18,850

c.$14,600

d.$38,700