Under what circumstances could a partner’s capital account increase when a partnership loss is allocated to a partnership:

a. Each partner’s agreed upon salary and interest allowance is allocated, further adding to the overall loss that is distributed among the partnership.

b. In the event of a loss, partners forfeit their interest and salary allowances, resulting in a higher capital balance.

c. No distribution of the loss is required, increasing the capital account.

d. None of the above.