Wheadon, Davis, and Singer formed a partnership with Wheadon contributing $68,400, Davis contributing $57,000 and Singer contributing $45,600. Their partnership agreement calls for the income (loss) division to be based on the ratio of capital investments. If the partnership had income of $96,000 for its first year of operation, what amount of income would be credited to Singer's capital account?

Multiple Choice

$38,400.

$32,000.

$45,600.

$96,000.

$25,600.