Foster, Gabriel and Harper are in business as FGH Partnership. The partnership has the following balance sheet:

Assets		Liabilities
Cash	$ 10,000	Accounts payable	$ 20,000
Inventory	25,000	Bank loan payable	80,000
Equipment	365,000	Total liabilities	100,000
		Capital
		Foster	60,000
		Gabriel	120,000
		Harper	120,000
	______	Total capital	300,000
Total	$400,000	Total	$400,000

The partners share income in a 1:1:2 ratio. The inventory is sold for $15,000 and equipment with a book value of $150,000 is sold for $100,000. All available cash is distributed to the partners. What is the amount of the safe payment to Gabriel?

	A.	$125,000
	B.	$105,000
	C.	$ 25,000
	D.	$ 18,500