The following condensed balance sheet is presented for the partnership of Finn, Gary, and Eugene who share profits and losses in the ratio of 2:4:4, respectively:

Cash	$70,000
Other assets	730,000
Finn, loan	20,000
	$820,000
Accounts payable	$250,000
Eugene, loan	30,000
Finn, Capital	110,000
Gary, Capital	230,000
Eugene, Capital	200,000
	$820,000

Assume that the partners decide to liquidate the partnership. If the other assets are sold for $600,000, how much of the available cash should be distributed to Finn?

$84,000

$90,000

$64,000

$110,000