According to UPA 1997, During Partnership Liquidation, Loans the Partners

According to UPA 1997, during partnership liquidation, loans the partners have made to the partnership have the same status as loans from third-party creditors. As a practical matter, most loans from partners:

A) are subordinated to third-party creditors.
B) have the same status as loans from third-party creditors.
C) are paid prior to third-party creditors.
D) None of these.