The partners in ABC partnership have decided to liquidate the partnership. Its balance sheet is below.

Cash	$10,000		Liabilities	$6,000
Inventory	5,000		A, capital	7,000
Equipment	25,000		B, capital	12,000
			C, capital	15,000
TOTAL	$40,000		TOTAL	$40,000

The partners share income in a 2:3:5 ratio.

Now assume none of the inventory or equipment is sold, but the partners want to distribute $2,500 in cash to the partners. How much cash is distributed to partner B?

Select one:

a. $2,000

b. $2,100

c. $0

d. $8,100