Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $51,000 and $75,000, respectively, at the time they decide to terminate the partnership. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $60,500. What amount of loss on realization should be allocated to Soledad? a. $8,188 b. $65,500 c. $19,650 d. $16,375