Alpha and Beta are partners who share income in the ratio of 1:2 and have capital balances of $33,900 and $81,000, respectively, at the time they decide to terminate the partnership. Noncash assets with a book value of $114,900 are sold for $83,700. What amount of loss on realization should be allocated to Alpha? Oa. $33,900 Ob. $10,400 Oc. $27.900 Od. $83,700