1. Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $46,000 and $72,500, 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 $61,300. What amount of loss on realization should be allocated to Soledad?

   a.$57,200

   b.$7,150

   c.$17,160

   d.$14,300