Allen, Branden & Caylin Are in the Process of Liquidating

Allen, Branden & Caylin are in the process of liquidating their partnership. They have the following capital balances and profit and loss percentages: The partnership balance sheet shows cash of $5,000, non-cash assets of $14,000, and no liabilities. Assuming no liquidation expenses, what safe payment could be made?

A) $5,000 split between Branden & Caylin by a ratio of 5/8 and 3/8, respectively.
B) $5,000 to Branden only
C) $1,000 to Allen, $2,500 to Branden, and $1,500 to Caylin
D) $18,000 to Branden only