When ABC partnership was considering to liquidate its non-cash assets, it evaluates two possible plans: Pre-cash distribution plan (i.e., installment liquidation) and safe harbor plan (i.e., the worst scenario). Assuming everything being equal, which plan will generate the higher payment back to its partner during liquidation? Select one: O a. Pre-cash distribution plan b. Safe harbor plan O c. It can not be compared. d. The two plans will generate the same result