Use the following fact pattern to answer Questions 8 through 10: A partnership began its first year of operations with the following capital balances: Yanni, capital $143,000 Easton, capital $104,000 Thune, capital $143,000 The Articles of Partnership stipulated that profits and losses be allocated in the following manner: Each partner was to be allocated with interest equal to 10 % of the capital balance at the beginning of the year. The remainder was to be assigned on a 5:2:3 basis to Yanni, Easton, and Thune, respectively. . Each partner withdrew $13,000 per year. Assume that there was a net loss for the first year of operation of $26,000 with net income in the second year. 8. What is Yanni's share of the net loss for the first year? A. $3,900 loss. B. $9,100 loss. C. $10,400 loss. D. $11,700 loss