Partners Yacapin, Barbaran, and Cuenca share profits and losses in a 5:3:2 ratio, respectively. Yacapin wishes to leave the partnship. so the assets are revalued and are found to be overvalued by P60,000. If each partner had a capital of P200,000 prior to Yacapin's notification of withdrawal, what amount should Yacapin be allowed to withdraw from the partnership?

a. P180,000

b. P230,000

c. P140,000

d. P170,000