Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $50,200 and $71,600, 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 $61,500. What amount of loss on realization should be allocated to Soledad?

a. $18,090

b. $7,538

c. $15,075

d. $60,300