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	Capital
Buildings and equipment, net	545,000	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