The following condensed balance sheet is presented for the partnership of H, I, and J who share profits and losses in the ratio of 4:3:3, respectively:

Cash	$	50,000
Other Assets		300,000
Total	$	350,000
Liabilities	$	80,000
H, Capital		150,000
I, Capital		70,000
J, Capital		50,000
Total	$	350,000

The partners agree to liquidate the partnership after selling the other assets.

Refer to the above information. If the other assets are sold for $200,000, how much should J receive upon liquidation?

$20,000

$30,000

$50,000

$15,000