The VWX partnership is undergoing an installment liquidation. Partners Victoria, Willow, and Xavier share income in a 3:5:2 ratio. The partnership balance sheet is as follows:

Assets Liabilities

Cash $7,000 Accounts payable $ 20,000

Accounts receivable 10,000 Loan payableWillow 50,000

Loan receivableVictoria 13,000 Total liabilities 70,000

Inventory 25,000

Buildings and equipment, net 545,000 Capital

Victoria 100,000

Willow 250,000

Xavier 180,000

Total capital 530,000 Total $600,000 Total $600,000

You are preparing a cash distribution plan for the partnership.

A total of $200,000 in cash has been distributed according to the cash distribution plan, and Victoria receives equipment with a fair value of $12,000.

How much cash must be distributed to Willow before Victoria receives any further distributions?

Select one:

A.$55,000

B.$45,000

C.$65,000

D.$75,000