Which statement is correct in describing the rank order of payments as specified by the Uniform Partnership Act?

A) Payments to partners are ranked equally, regardless of underlying basis.

B) Payment to partners with excess capital balances may be placed ahead of payments to creditors.

C) Payments to creditors other than partners are ranked ahead of payments to partners.

D) After payments are made to other creditors and partners with loans to the partnership, payment up to the same amount can be made to partners with capital interests.