Xavier and Yolanda have original investments of $46,000 and $105,200, respectively, in a partnership. The articles of partnership include the following provisions regarding the division of net income: interest on original investment at 20%; salary allowances of $27,200 and $31,500, respectively; and the remainder to be divided equally. How much of the net income of $118,300 is allocated to Yolanda?

a.$80,664

b.$21,040

c.$52,540

d.$67,220