In the preparation of an advance plan for installment payments of cash to partners of a liquidating limited liability partnership, each partner's capital per unit of income sharing is computed by: a. Some other method b. Dividing each partner's capital account balance by the percentage of that partner's capital account balance of total partners' capital c. Dividing the total of each partner's capital account, plus any loan receivable from the partnership and minus any loan payable to the partnership, by the partner's income-sharing ratio d. Multiplying each partner's capital account balance by the percentage of that partner's capital account balance of total partners' capital