3) LPCan is a Canadian limited partnership. LPlny is an investor who purchased a 20% limited partnership interest in LPCan for $80,000. LPlny's allocation of LPCan's profit and losses is based on a 10% allocation. LPCan had the following profit (loss) amounts for the first three years after LPlnv invested in LPCan: year 1: $500,000; year 2: ($900,000); year 3: ($500,000.) How much of LPCan's loss in year 3 can LPlnv claim? A. $40,000 B. $0 C. $50,000 D. $100,000 E. none of the above