The Henry, Isaac, and Jacobs Partnership Was About to Enter

The Henry, Isaac, and Jacobs partnership was about to enter liquidation with the following account balances: Estimated expenses of liquidation were $5,000. Henry, Isaac, and Jacobs shared profits and losses in a ratio of 2:4:4.What amount of cash was available for safe payments, based on the above information?

A) $30,000.
B) $85,000.
C) $25,000.
D) $35,000.
E) $40,000.