A Partnership Agreement Calls for Allocation of Profits and Losses

A partnership agreement calls for allocation of profits and losses by salary allocations, a bonus allocation, interest on capital, with any remainder to be allocated by preset ratios. If a partnership has a loss to allocate, generally which of the following procedures would be applied?

A) Any loss would be allocated equally to all partners.
B) Any salary allocation criteria would not be used.
C) The bonus criteria would not be used.
D) The loss would be allocated using the profit and loss ratios, only.