[单选题]
Larimar and Amber have been in partnership for many years. The partnership agreement allocates partners’ interest at 5% annually on capital invested. The balance of any profits is shared 35% to Larimar and 65% to Amber.On 31 December 2015 Larimar’s capital account had a balance of ￡36,000 and Amber’s balance was ￡24,000. For the year ended 31 December 2015 the partnership had a tax adjusted trading profit of ￡120,000.What is the amount of Larimar’s trading profit for the tax year 2015–16?
A .￡42,750
B .￡43,000
C .￡41,350
D .￡40,950
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