The following condensed balance sheet is for the partnership of Adel, Bahi, and Rani, who share profits and losses in the ratio of 4:3:3, respectively:

Assets Liabilities & Capital

Cash $100,000 Liabilities $150,000

Other Assets 300,000 Adel, Capital 40,000

Bahi, Capital 180,000

Rani, Capital 30,000

Total Assets $400,000 Total Liabilities & Capital $400,000

The partners agreed to dissolve the partnership after selling the other assets for $180,000. On dissolution of the partnership, B should receive

Select one: a. $40,000. b. $60,000. c. $0. d. $130,000.