Gilbert, Joseph and Li are partners with capital balance of P350,000, P250,000 and P350,000 and sharing profits 3:2:5, respectively. Partner's agreed to dissolve the business and upon liquidation, all of the partnership assets are sold and sufficient cash is realized to pay all the claims except one for P50,000. Li is personally insolvent, but the other two partners are able to meet any indebtedness to the firm.

On the remaining claim against the partnership, Gilbert is to absorb?