17. ABC Co. is undergoing liquidation, Information before the start of the liquidation process is as follows: Cash 10,000 Accounts payable 80,000 Accounts receivable 80,000 Payable to B 20,000 Receivable from A 10.000 A. Capital (50%) 250,000 Inventory 180,000 B Capital (30%) 150,000 Equipment, net 320,000 Capital (20%) 100.000 Total 600,000 Total Liab. & Equity 600,000 Which partner has the highest maximum loss absorption capacity? a Partner A b. Partner B C. Partner d. Partner D