The Summarized Balances of the Accounts of RST Partnership on December

The summarized balances of the accounts of RST partnership on December 31, 2014, are as follows: $\begin{array}{c}\begin{array}{lll}\text{Assest}\\\text { Cash } &\$30,000\\\text { Noncash } &180,000\\\\\\\text { Total Assets }&\$210,000\end{array}\begin{array}{lll}\text {Liabilities and Equity}\\\text {Liabilities}&\$30,000\\\text {R, Capital}&90,000\\\text {S, Capital}&60,000\\\text {T, Capital}&30,000\\\text {Total Lia \& Equities}&\$210,000\end{array}\end{array}$
The agreed upon profit/loss ratio is 50:40:10, respectively.Using the information given above, which one of the following amounts, if any, is the loss absorption potential of partner S as of December 31, 2014?

A) $60,000
B) $70,000
C) $150,000
D) $240,000