B Lincoln, R

B. Lincoln, R. Stallings, and J. Savoie formed a partnership. The partnership agreement specified that the profits and losses will be shared in a ratio of 3:1:1, respectively. At the end of the first year of operations, the partnership had $400 000 of revenue and $320 000 of expenses. The amount that will be credited to B. Lincoln's capital account is:

A) $48 000.
B) $12 000.
C) $200 000.
D) $26 667.