Alpha and Beta are partners who share income in the ratio of 1:2 and have capital balances of $32,100 and $80,100, respectively, at the time they decide to terminate the partnership. Noncash assets with a book value of $112,200 are sold for $78,900. What amount of loss on realization should be allocated to Alpha? a. $32,100 b. $11,100 c. $78,900 d. $26,300