Spalding, Dane and Manson are partners, sharing profits and losses 30, 40 and 30 percent respectively. Their partnership agreement states that if one partner leaves the partnership, the assets and liabilities will be revalued, the profit or loss will be allocated to the partners, and the withdrawing partner will pay their account balance. Manson retires from the partnership on December 31, 2013. 

Capital account balances before recording the revaluation are 

Spalding, $230,000; Danish, $250,000; and Manson, $220,000. 

The effect of the revaluation is to increase merchandise inventory by $21,000 and the building account balance by $41,000. 

How much money will Manson be paid? Remember to show your work and explain your reasoning behind how you arrived at the answer.