Which statement below is not correct?

A. Partners may not receive cash before creditors receive cash when liquidated a limited liability partnership

B. A loan receivable from a partner is not added to the partner's capital account balance in the preparation of a cash distribution plan.

C. If a partner of a liquidating limited liability partnership is unable to pay a capital account deficit, the deficit is absorbed by the other partners in the income-sharing ratio of those partners.

D. All the answers are correct