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

          Cash 71,520   Liabilities 48,000 Noncash assets 132,000   Delphine, capital 60,960       Xavier, capital 56,000       Olivier, capital 38,560 Total assets 203,520   Total liabilities and capital 203,520

 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.

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