12. Alpha and Beta are partners who share income in the ratio of 1:2 and have capital balances of $43,200 and $75,300, respectively, at the time they decide to terminate the partnership. Noncash assets with a book value of $118,500 are sold for $78,600. What amount of loss on realization should be allocated to Alpha?

a.$43,200

b.$13,300

c.$78,600

d.$26,200