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

Cash	$	77,280		Liabilities	$	52,000
Noncash assets		148,000		Delphine, capital		83,520
				Xavier, capital		64,000
				Olivier, capital		25,760
Total assets	$	225,280		Total liabilities and capital	$	225,280

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 $16,800 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?

Cash that safely can be distributed ___________