45. Assume that a partnership had assets with a book value of $240,000 and a market value of $195,000, outside liabilities of $70,000, loans payable to partner Able of $20,000, and capital balances for partners Able, Baker, and Chapman of $70,000, $30,000, and $50,000. How would the first $100,000 of available assets be distributed assuming profits and losses are allocated equally? A. $70,000 to outside liabilities, $20,000 to Able, and the balance equally among the partners B. $70,000 to outside liabilities and $30,000 to Able C. $70,000 to outside liabilities, $25,000 to Able, and $5,000 to Chapman D. $40,000 to Able, $20,000 to Chapman, and the balance equally among the partners

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