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Wheadon, Davis, and Singer formed a partnership with Wheadon contributing $50,400, Davis contributing $42,000 and Singer contributing $33,600. Their partnership agreement calls for the income (loss) division to be based on the ratio of capital investments. If the partnership had income of $51,000 for its first year of operation, what amount of income would be credited to Singer's capital account?
A. $51,000.
B. $17,000.
C. $33,600.
D. $20,400.
E. $13,600.


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