The Rub,Sal,and Ton Corporations File Federal Income Tax Returns on a Consolidated

The Rub,Sal,and Ton Corporations file Federal income tax returns on a consolidated basis.The group's tax return currently is under audit.Under a valid tax-sharing agreement,each corporation is liable for one-third of the group's consolidated tax liability.The affiliates have agreed with the auditor that the group's unpaid liability for the year is $90,000.Because of an incorrect tax return position,another $3,000 in interest and an $1,800 penalty is attributable solely to Ton.At present,only Rub is solvent and has the cash with which to make such a tax payment.What is the maximum amount for which the government could be successful in forcing Rub to satisfy the outstanding liabilities of the consolidated group?

A) $4,800.
B) $90,000.
C) $91,800.
D) $93,000.
E) $94,800.