Singer and McMann Are Partners in a Business

Singer and McMann are partners in a business. Singer's original capital was $40,000 and McMann's was $60,000. They agree to salaries of $12,000 and $18,000 for Singer and McMann, respectively, and 10% interest on original capital. If they agree to share the remaining profits and losses in a 3:2 ratio, what will Singer's share of the income (loss) be if the net loss for the year is $10,000?

A) ($12,600)
B) ($14,000)
C) ($6,000)
D) ($10,000)