In liquidation, balances prior to the distribution of cash to the partners are: Cash 765,000; Peterson, Capital 420,000; Laney, Capital 390,000, and Howell, Capital 45,000 deficiency. The income ratio is 6:2:2, respectively. How much cash should be distributed to Laney if Howell does not pay his deficiency? Select one: O a. 367,000 O b. 390,000 c. 356,250 d. 378,750