n partnership liquidations, what are safe payments?

	A.	The amounts of distributions that can be made to the partners during the liquidation based on the partner's contributed capital return.
	B.	The amounts of distributions that can be made to the partners with assurance that such amounts will not have to be returned to the partnership.
	C.	The amounts of distributions that can be made to the partners, after all non-cash assets have been adjusted to fair market value.
	D.	The amounts of distributions that can be made to the partners, after all creditors have been paid in full.