Explanation:

- The firm has a profit of $97,000 before considering B's salary.

- B's salary is $17,000, which is taken out from the total profit.

- After accounting for B's salary, the remaining profit is $80,000 ($97,000 - $17,000).

- The profit-sharing ratio of A, B, and C is 5:3:2.

- B's share of the remaining profit is 3/10 of $80,000.

- Calculate B's profit share: \( \frac{3}{10} \times 80,000 = 24,000 \).

- Add B's salary to B's profit share: $24,000 + $17,000 = $41,000.

Correct Answer: Option 4 - 41,000