XYZ are equal partners 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 is $40,000 Capital Y is ($10,000) Capital Z is ($20,000) . If all the assets are sold for $10,000, which of the following statements is true? A. X shares in Y and Z's contribution B X takes Y and Z's entire contribution C. Y contributes nothing or D. Y shares in Z's capital contribution