The ABC partnership has the following capital accounts on its books at December 31, 2017:

A, Capital $400,000

B, Capital $240,000

C, Capital $80,000

All liabilities have been liquidated and the cash balance is zero. None of the partners have personal assets in excess of his personal liabilities. The partners share profits and losses in the ratio of 3:2:5. If the noncash assets are sold for $400,000, the partners should receive as a final payment (please show work):

A. A, $256,000; B, $144,000; C, $0

B. A, $304,000; B, $176,000; C, $80,000

C. A, $120,000; B, $80,000; C, $200,000

D. A; $304,000; B, $176,000; C, $0