Soledad and Winston are partners who share income in the ratio of 1:3 and have capital balances of $48,700 and $77,200, 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 $69,900. What amount of loss on realization should be allocated to Soledad?

a. $16,800

b. $56,000

c. $14,000

d. $7,000