The DE partnership is undergoing an installment liquidation. Partners D and E share income in a 3:2 ratio and have current capital balances of $63,000 and $90,000, respectively. No loans are receivable from or payable to partners. After outside creditors are paid, if $60,000 in cash becomes available for distribution to the partners, how is it distributed? Select one: a. $60,000 to D; $0 to E b. $0 to D; $60,000 to E c. $7,200 to D; $52,800 to E O d. $10,800 to D; $49,200 to E