The balance sheet for the Delphine, Xavier, and Olivier partnership follows: Cash $ 62,160 Liabilities $ 41,500 Noncash assets 106,000 Delphine, capital 62,940 Xavier, capital 43,000 Olivier, capital 20,720 Total assets $ 168,160 Total liabilities and capital $ 168,160 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 $12,600 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)?