Carney, Pierce, Menton, and Hoehn are partners who share profits and losses on a 4:3:2:1 basis, respectively. They are beginning to liquidate the business. At the start of this process, capital balances are:

Carney, capital. $67,000

Pierce, capital. 29,100

Menton, capital 50,000

Hoehn, capital. 22,100

Which of the following statements is true?

A) Carney will be the last partner to receive any available cash.

B) Carney will collect a portion of any available cash before Hoehn receives money.

C) The first available $4,100 will go to Hoehn.

D) The first available $5,800 will go to Menton.