Assume that a partnership had assets with a book value of $240,000 and a market value of $195,000, outside liabilities of $60,000, loans payable to partner A of $30,000, and capital balances for partners A, B, and C of $70,000, $30,000, and $50,000. How much would Able receive upon liquidation of the partnership assuming the ratio of profits and losses for Able is 30%? $76,500 $56,500 $86,500 $90,000