John and Jane Have Capital Account Balances at the End

Multiple Choice

John and Jane have capital account balances at the end of the year of
$100 000 and $80 000 respectively.Profit of the partnership is $70 000.The profit and loss sharing agreement calls for 1) a salary of $20,000 to John and $10,000 to Jane,2) 10 % p.a.interest on capital balances,3) the residual profit to be split 70 - 30 in favour of John.What is John's share of the distribution?

A) $49 000
B) $45 400
C) $21 000
D) $24 500