Three heirs (A, B, and C) must fairly divide an estate consisting of two items - a house and a boat - using the method of sealed bids. The players' bids (in dollars) are: A B C House 180,000 190,000 200,000 Boat 42,000 50,000 31,000 After the initial allocations to each player are made, there is a surplus of $49,000. $23,000. $19,000. $10,333.33.