The balance sheet for the Delphine, Xavier, and Olivier partnership follows:

Cash	$	60,000		Liabilities	$	40,000
Noncash assets		100,000		Delphine, capital		60,000
				Xavier, capital		40,000
				Olivier, capital		20,000
Total assets	$	160,000		Total liabilities and capital	$	160,000

Delphine, Xavier, and Olivier share profits and losses in the ratio of 4:4:2, respectively. The partners have agreed to terminate the business and estimate that $12,000 in liquidation expenses will be incurred.

What is the amount of cash that safely can be paid to partners prior to liquidation of noncash assets?

Calculate the amount of safe payment that can be made to each partner prior to liquidation of noncash assets.