Which of the Following Best Describes the Use of Interest

Which of the following best describes the use of interest on invested capital as a means of allocating profits?

A) If interest on invested capital is used, it must be used for all partners.
B) Interest is allocated only if there is partnership net profit.
C) Invested capital balances are never affected by drawings of the partnerships.
D) Use of beginning or ending measures of invested capital may be subject to manipulation that distorts the measure of invested capital.