White, Sands, and Luke has the following capital balances and profit and loss ratios: $60,000 (30%); $100,000 (20%); and $200,000 (50%). The partnership has received a predistribution plan. How would $200,000 be distributed?

	White	Sands	Luke
A	$60,000	$40,000	$100,000
B	$6,000	$44,000	$150,000
C	$48,148	$65,432	$86,420
D	$12,000	$68,000	$120,000
E	$60,000	$100,000	$40,000

a. Option A

b. Option C

c. Option B

d. Option D

e. Option E