Rice, Hepburn, and DiMarco formed a partnership with Rice contributing $62,400, Hepburn contributing $52,000 and DiMarco contributing $41,600. Their partnership agreement called for the income (loss) division to be based on the ratio of capital investments. If the partnership had income of $81,000 for its first year of operation, what amount of income would be credited to DiMarco's capital account? (Do not round your intermediate calculations. Round your final answer to the nearest thousand.)
| $81,000. | |
| $41,600. | |
| $27,000. | |
| $32,400. | |
 | $21,600. |
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