Alpha and Beta are partners who share income in the ratio of 1:2 and have capital balances of $32,100 and $74,700, respectively, at the time they decide to terminate the partnership. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $82,500. What amount of loss on realization should be allocated to Alpha?

a.$82,500

b.$32,100

c.$27,500

d.$8,100