The highly successful law firm of Lie, Cheet and Steele has been serving clients for 40 years but now it is ending as the 3 lawyers are retiring. On January 1, 2022 Lie, Cheet, and Steele have the following balance sheet:

	Cash	$40,000		a/p	200000
	a/r	$90,000		notes payable	100000
	equipment	$150,000
	Land	$300,000		total liabilities:	300000
	building	$200,000
				Lie Capital	100000
total assets		$780,000		Cheet Capital	80000
				Steele Capital	600000

Lie Cheet and Steele distribute profits and losses Lie: 30% Cheet 45% and Steele 25%

On April 30th the partnership sells the land for $270,000. On May 1st what if any safe payments can any of the partners take? (assume no partners have taken any safe payments before)