The partners in ABC partnership have decided to liquidate the partnership. Its balance sheet is below. Cash Inventory $10,000 Liabilities $6.000 5.000 A, capital Equipment 25,000 8, capital 7,000 12.000 C. capital 15,000 TOTAL $40,000 TOTAL $40,000 The partners share income in a 2:3.5 ratio. The inventory is sold for $2,000 and the equipment is sold for $15,000. How much does partner 8 receive in liquidation? Select one: 0 a. $5,500 b. $14,100 c. $8,100 d. $12,000