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 $90,000 be distributed?

	White	Sands	Luke
A	$15,000	$25,000	$50,000
B	$0	$18,947	$71,053
C	$0	$40,000	$50,000
D	$0	$10,588	$79,412
E	$27,000	$18,000	$45,000

Option C

Option B

Option E

Option A

Option D