Xavier and Yolanda have original investments of $51,700 and $95,200, 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 $26,300 and $29,700, respectively; and the remainder to be divided equally. How much of the net income of $107,200 is allocated to Yolanda?

a.$71,580

b.$19,040

c.$48,740

d.$59,650