A, B, and C are partners who share 35:25:40 respectively. Below is the financial position as of December 31, 2021: Cash 50,000 Liabilities P 350,000 Loan to Non-Cash 550,000 13,800 A A, cap 85,900 B, cap 30,000 , 110,300 Total 590,000 Total 590,000 On Jan 2, 2022, the partners decided to liquidate. All partners are solvent. If after the sale of non-cash assets but before additional investment to the partnership. to cover any capital efficiency, B has a debit balance of P15,000. How much is the total gain/(loss) of realization and liquidation? (45,000) (180,000) (60,000)