The BIG Partnership has decided to liquidate at December 31, 20X8. The capital and loan balances of the partners at December 31, 20X8, are provided below: Partners B I G Capital Balances $210,000 CR 240,000 CR 40,000 CR 30% If you were to calculate the Loss Absorption Power for each partner, how would the partners rank (from highest to lowest LAP)? OI, B, G OB, I, G OB, G, I OG, I, B Profit-and-Loss Sharing Percentages Loan Balances $40,000 CR 100,000 DR 80,000 CR 50% 20%