The Abrams, Bartle, and Creighton partnership began the process of liquidation with the following balance sheet: Cash $16,000 Liabilities $150,000 Non Cash items 434,000 Abrams, Capital 80,000 Bartle, Capital 90,000 Creighton, Capital 130,000 Total $450,000 Total: $450,000 Abrams, Bartle, and Creighton share profits and losses in a ratio of 3:2:5. Liquidation expenses are expected to be $12,000. If the noncash assets were sold for $234,000, what amount of the loss would have been allocated to Bartle? a) $43,200 b) $46,800 c) $40,000-correct answer d) $42,400 e) $43,100

Why not add the $12000 dollars expense into the total loss?

If $12000 are the loss, the answer should be D. Could you please explain it? Thank you!