Rice, Hepburn, and DiMarco Formed a Partnership with Rice Contributing

Multiple Choice

Rice, Hepburn, and DiMarco formed a partnership with Rice contributing $60,000, Hepburn contributing $50,000 and DiMarco contributing $40,000. Their partnership agreement called for the income (loss) division to be based on the ratio of capital investments. If the partnership had income of $75,000 for its first year of operation, what amount of income (rounded to the nearest thousand) would be credited to DiMarco's capital account?

A) $20,000.
B) $25,000.
C) $30,000.
D) $40,000.
E) $75,000.