The GAP Partnership has decided to liquidate at December 31. 2019. The capital and loan balances of the partners at December 31, 2019 are provided below: Outside liabilities are $50,000. - Liquidation expenses are estimated to be $12,000. According to step \#3 in the summary of cash distribution plan, the partnership must pay Select one: a. Andrew $20,000 b. Andrew $92,000 c. Andrew $56.000 d. Andrew $40,000