Wheadon, Davis, and Singer formed a partnership with Wheadon contributing $67,200, Davis contributing $56,000 and Singer contributing $44,800. Their partnership agreement called for the income (loss) division to be based on the ratio of capital investments. If the partnership had income of $93,000 for its first year of operation, what amount of income (rounded to the nearest thousand) would be credited to Singer's capital account?

$31,000.

$37,200.

$44,800.

$93,000.

$24,800