9. After all partnership assets were converted into cash and all available cash were distributed to creditors, the following were determined: Ledger Balances Personal Assets Personal Liabilities Accounts Payable P 20,000 Rose, Capital (30%) 10,000 P 50,000 P 45,000 Sol, Capital (30%) 60,000 50,000 40,000 Taz, Capital (40%) (90,000) 100,000 40,000 The partnership creditors proceed against Taz for recovery of their claims, and the partners settle their claims against each other. The amount recovered by Sol from Taz is: a. P 55,000 b. P45,000 C. P40,000 d. P60,000