On December 22, 2020, prior to commencement of liquidation of Amer, Samer & Naser LLP, the partnership had total liabilities of $80,000 and partners capital account credit balances of $120,000 for Amer, $160,000 for Samer, and $80,000 for Naser. There were no loans to or from partners in the partnerships accounting records. The partners shared net income and losses as follows: Amer, 30%; Samer, 50%; Naser, 20%. the cash distribution program for Amer, Samer & Naser LLP on December 2020 shows that:

Select one:

a. The partner with the highest capital per unit of income sharing ratio to be paid last.

b. The partner with the highest capital balance before liquidation to be paid first.

c. The partner with the highest capital balance after liquidation to be paid first.

d. The partner with the highest capital per unit of income sharing ratio to be paid first.