Facing financial distress, partners Gary (40%), Gerry (30%), and Gina (30%) decided to liquidate the partnership on September 30, 2020. Their capital balances as of December 31, 2019 were 50,000, 60,000, and 20,000, respectively. The net income from January 1 to September 30 was 44,000. On the date of liquidation, cash and liabilities amounted to 40,000 and 90,000, respectively. For Gary to receive 55,200 in full settlement of interest in the partnership, how much should the non-cash assets be sold for?

A. 177,000

B. 187,000

C. 193,000

D. 196,000