Shrek, Donkey, and Fiona Are Partners in SDF and Share

Shrek, Donkey, and Fiona are partners in SDF and share profits and losses in the ratio of 5:3:2, respectively.The partnership has cash of $10,000 and noncash assets of $90,000 when they decide to liquidate.Liabilities at the time of liquidation are $40,000, including a note payable to Fiona of $5,000.The partner capital accounts are Shrek $40,000, Donkey $ 15,000 and Fiona $5,000.The non-cash assets of the partnership were sold for $26,000.The liabilities other than the note payable to Fiona are paid.Fiona is personally insolvent.Shrek and Donkey and not insolvent.Under the circumstances:

A) Shrek will receive a distribution in liquidation of $8,000.
B) Fiona will be required to contribute $2,800 to the partnership.
C) Shrek will receive a distribution in liquidation of $6,250.
D) Donkey will be required to contribute $4,200 to the partnership.