Martin, Cynthia, and Libbey, the partners of Martin, Cynthia, Libbey, and Company, share profits and losses in a ratio of 4:3:1, respectively. The tax basis of each partner as of December 31, 2013, was as follows: Martin, $7,200; Cynthia, $6,000; and Libbey, $2,500. During 2013, the partnership incurred an operating loss of $15,000. The loss is not reflected in the tax basis figures above. As a result of this loss, what amount should Martin, Cynthia, and Libbey deduct, respectively, on their individual tax returns for 2013?

a. $6,000, $4,500, and $2,500

b. $6,000, $4,500, and $4,500

c. $7,000, $5,500, and $2,500

d. $7,100, $5,400, and $2,500

e. $7,200, $5,625, and $1,875