X and Y are equal partners in the XY Partnership and share profits and losses accordingly. At the end of 20X1, the partnership's capital accounts reflect the following numbers due to a special allocation of depreciation:

Capital X Capital Y

($20,000) $60,000

All the assets are sold for $40,000. How will the liquidation affect X if the special allocation is to be respected? A. X contributes $20,000 and receives $30,000. B. X contributes $20,000 and receives nothing. C. X contributes nothing. D. X receives nothing.