18. Wilma, Sanjeev, and Soo formed a partnership with income-sharing ratios of 50%, 30%, and 20%, respectively. Cash of $120,000 was available after the partnership's assets were liquidated. Prior to the final distribution of cash, Wilma's capital balance was $80,000, Sanjeev's capital balance was $60,000, and Soo had a capital deficiency of $20,000. Wilma should receive how much of the $120,000 cash?
a. $70,000.
b. $67,500.
c. $52,500.
d. $80,000.