5. Assume a partnership has assets with a book value of $500,000 and a market value of $450,000. Outside liabilities of $100,000, loans payable to Partner A of $30,000 and capital balances of A $200,000,B$180,000 and C $150,000. How much would Partner A receive on liquidation of the partnership assuming partnership profit and loss is allocated equally? a. $200,000 b. $230,000 c. $183,334 d. $195,336