Use the following information to answer the question below
Ata. Bubu and Chikum were in partnership sharing profits and losses in proportion to their capital contributions:

 Capital Drawings
Ata 40,000 8,000
Bubu  30,000  5000
Chikum 20,000  -
Net profit for the year was 40,500 and the interest on capital was 5% per annum.

The profit available for sharing by the partners is