A partnership has the following capital balances: A (20% of profits and losses) = $100,000; B (30% of profits and losses) = $120,000; C (50% of profits and losses) = $180,000. If the partnership is to be liquidated and $30,000 becomes immediately available, who gets that money?

a. $6,000 to A, $9,000 to B, $15,000 to C.

b. $22,000 to A, $3,000 to B, $5,000 to C.

c. $22,000 to A, $8,000 to B, –0– to C.

d. $24,000 to A, $6,000 to B, –0– to C.