On November 10, 2020, Maher, Saher, and Taher, partners of Maher, Saher, & Taher LLP, shared net income and losses in a 4 : 2 : 1 ratio respectively. In liquidation of the LLP, the Capital per unit of income sharing ratio were: $10,000, $12,000, $15,000 respectively, means that:

a.

$5,000 to be paid to Taher before any payment made to Maher and Saher.

b.

$15,000 to be paid to Taher before any payment made to Maher and Saher.

c.

$5,000 to be paid to Taher before any payment made to Maher and Saher.

d.

$3,000 to be paid to Taher before any payment made to Maher and Saher.