Partners A, B and C have capital balances of OMR 120,000, OMR 160,000, OMR30,000 respectively, and their income ratios are 1:3:2. Non cash assets of the partnership is OMR360000. The partnership will sell noncash assets for OMR OMR120000. The C partner is not able to pay his deficiency. The capital B, at the end of liquidation process will be: Select one: O a OMR40000 O b. OMR30000 Oc. None of the options O d. OMR 10000