Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $51,300 and $72,000 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 $65,500. What amount of loss on realization should be allocated to Winston?

a.$14,450

b.$28,900

c.$57,800

d.$43,350