The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash $ 78,000 Liabilities $ 52,500 Noncash assets 150,000 Delphine, capital 67,800 Xavier, capital 65,000 Olivier, capital 42,700 Total assets $ 228,000 Total liabilities and capital $ 228,000 Delphine, Xavier, and Olivier share profits and losses in the ratio of 3:4:3, respectively. The partners have agreed to terminate the business and estimate that $17,000 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?

Which partner should receive the cash distribution from (a)?