If partners do not have a deficit restoration obligation, allocations may be reallocated according to the Partner$$s Interest in the Partnership $($PIP$).$ The text explains the most concrete rule to implement this procedure is $----$

A$.$ reallocate by the partner$$s interest in cash flow

B$.$ reallocate a loss allocation taking a partner into deficit territory by limiting the loss allocation to what the partner would have received in liquidation based on the prior year$-$ending capital account balance

C$.$ reallocate by the partner$$s normal percentage of profits

D$.$ none of the above