3. Partners Audrey, Betty, and Charles have capital account balances of $120,000 each. The income and loss ratio is 5:2:3, respectively. In the process of liquidating the partnership, noncash assets with a book value of $100,000 are sold for $40,000. The balance of Charles's Capital account after the sale is (3 Points) 90,000 132,000 O 102,000 108,000