_____ Under the Rule of Setoff

_____ Under the rule of setoff,

A) A partnership's loan to a partner is credited to that partner's capital account when that partner has a capital deficit.
B) A partner's loan to a partnership is credited to that partner's capital account when that partner has a capital deficit.
C) Personal funds of a partner must be set aside to make up a partner's capital deficit.
D) Partnership assets must be set aside to pay off personal creditors of an insolvent partner.
E) None of the above.