Wheadon, Davis, and Singer formed a partnership with Wheadon contributing $63,600, Davis contributing $53,000 and Singer contributing $42,400. Their partnership agreement calls for the income (loss) division to be based on the ratio of capital investments. If the partnership had income of $84,000 for its first year of operation, what amount of income would be credited to Singer's capital account?

Select one:

a. $28,000

b. $22,400.

c. $42,400.

d. $33,600.

e. $84,000.