Hugh and Liz formed a partnership with capital contributions of

$80,000

and

$120,000,

respectively. Their partnership agreement called for 1) Hugh to receive a

$20,000

for service, 2) each partner to receive 10% of their initial capital contributions, and 3) the remaining income or loss to be divided equally. If net loss for the current year is

$44,000,

what amount is debited to Hugh's capital account?

A.

$43,000

B.

$30,000

C.

$14,000

D.