The R, S, and T Corporations file Federal income tax returns on a consolidated basis. The groups tax return currently is under audit. Under a valid tax-sharing agreement, each corporation is liable for one-third of the groups consolidated tax liability. The affiliates have agreed with the auditor that the groups unpaid liability for the year is $90,000. Because of an incorrect tax return position, another $3,000 in interest and an $18,000 penalty is attributable solely to T.

At present, only R is solvent and has the cash with which to make such a tax payment. What is the maximum amount for which the government could be successful in forcing R to satisfy the outstanding liabilities of the consolidated group?

	a.	$0
	b.	$90,000
	c.	$93,000
	d.	$108,000
	e.	$111,000