A buyer has negotiated a fixed-price incentive contract with the seller. The contract has a target cost of $200,000, a target profit of $30,000, and a target price of $230,000. The buyer has also negotiated a ceiling price of $270,000 and a share ratio of 70/30. If the seller completes the contract with actual costs of $170,000, how much profits will the buyer pay the seller?
A、21000
B、35000
C、39000
D、51000
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