E, F, and G are liquidating their business. They share income and losses in a 2:3:1 ratio, respectively, and currently have capital balances of $39,000,$21,000, and $39,000, respectively. In addition, the partnership has $15,000 in cash, $25,000 in accounts payable, and $100,000 in noncash assets. E and G are personally solvent but F is not. The noncash assets are sold for $46,000. What is the deficiency, if any, of F. a. $27,000 b. $24,000 c. $6,000 d. $4,000