X and Y agrees to establish new partner ships with total capital $90,000 divided 1:2 respectively if X transfer Accounts receivable amount $12,000 and allowance for Doubtful debts amount $5,000 and remaining should paid cash what are the cash amount should be paid from X if the new allowance for doubtful debts is 3,000$ Select one: on a. 51,000 O b. 21,000 C. 53,000 d. 23,000