This is the post-closing trial balance for JKL Company just prior to liquidation. All balances are normal. Assets: Cash $16,000; Accounts receivable $35,000; Equipment $86,000; Accumulated Depreciation $52,000. Liabilities and equity: Accounts payable $43,000; John's Capital $16,000; Kirk's Capital $14,000; Lance's Capital $12,000. John, Kirk and Lance share profit and loss on a 3:4:5 ratio. Noncash assets were sold for $81,000, the resulting gain or loss was allocated to the partners and the liabilities were paid. When the remaining cash is distributed to the partners, Lance will receive?

A) $17,000.

B) $18,000.

C) $5,000.

D) $12,000.