Singer and McMann are partners in a business. Singer's original capital was $44,200 and McMann's was $52,800. They agree to salaries of $14,900 and $19,400 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 $65,600?

a.$19,320

b.$14,900

c.$32,280

d.$39,360