A partnership began its first year of operations with the following capital balances:Young, Capital: $143,000Eaton, Capital: $104,000Thurman, Capital: $143,000The Articles of Partnership stipulated that profits and losses be assigned in the following manner:Young was to be awarded an annual salary of $26,000 with $13,000 salary assigned to Thurman.Each partner was to be attributed with interest equal to 10% of the capital balance as of the first day of the year.The remainder was to be assigned on a 5:2:3 basis to Young, Eaton, and Thurman, respectively.Each partner withdrew $13,000 per year.Assume that the net loss for the first year of operations was $26,000 with net income of $52,000 in the second year.What was Eaton’s total share of net income for the second year?A. $17,160 income.B. $4,160 income.C. $19,760 income.D. $17,290 income.E. $28,080 income.