ABC is a calendar-year partnership with three partners: Alan, Bob, and Cathy. The profits and losses are shared in proportion to each partner's contributions. On January 1, the ratio was 90% for Alan, 5% for Bob, and 5% for Cathy. On December 1, Bob and Cathy each contributed additional amounts, and the new profit and loss sharing ratios were 30% for Alan, 35% for Bob, and 35% for Cathy. For its tax year ending December 31, the partnership had a loss of $1,200. This loss occurred equally over the partnership's tax year. How is the loss allocated?

A. Alan $360, Bob $420, Cathy $420

B. Alan $720, Bob $240, Cathy $240

C. Alan $1,080, Bob $60, Cathy $60

D. Alan $1,020, Bob $90, Cathy $90