Singer and McMann are partners in a business. Singer's original capital was $44,800 and McMann's was $53,700. They agree to salaries of $12,100 and $17.800 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 $61,600? a. $38,292 Ob. $17,800 Oc. $23,170 Od. $31,910