S and T are equal partners in the ST Partnership and share profits and losses accordingly. At the end of the current year, the partnership's capital accounts reflect the following numbers due to a special allocation of depreciation: Capital S ($20,000) Capital T $60.00. All the assets are sold for $40,000. How much will T receive in liquidation if the special allocation is to be respected? A $20,000 B $40,000 C $60,000 D $80,000