Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $48,100 and $76,100, 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 $67,200. What amount of loss on realization should be allocated to Winston? a. $42,750 Ob. $28,500 Oc. $14,250 Od. $57,000