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

Cash	71520	Liabilities	48000
non cash assets	132000	Delphine, capital	60960
		Xavier, capital	56000
		Oliver, capital	38560
Total assets	203520	Total Liabilities and Capital	203520

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 $15,200 in liquidation expenses will be incurred.

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

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