The Rack, Spill, and Ton corporations file Federal income tax returns on a consolidated basis. The group's tax return currently is under audit. Under a valid tax$-$

sharing agreement, each corporation is liable for one$-$third of the group's consolidated tax liability. The affiliates have agreed with the auditor that the group's

unpaid tax 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

Ton.

At present, only Rack 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 Rack to satisfy the outstanding liabilities of the consolidated group?

a$.$ $$93,000$

b$.$ $$108,000$

c$.$ $$111,000$

d$.$ $$90,000$

e$.$ $$0$