The partnership agreement for Wilson, Pickett & Nelson, a general partnership, provided that profits or losses be shared between the partners in the ratio of their financial contributions to the partnership. Wilson contributed $100,000, Pickett contributed $50,000 and Nelson contributed $50,000. In the partnerships first year of operation, it incurred a loss of $110,000. What amount of the partnerships loss is allocated to Nelson?

Multiple Choice

A. $50,000

B. $27,500

C. $36,667

D. $0

E. $40,000