Unrelated Individuals P, Q, R, and S Are Partners in PQRS

Unrelated individuals P, Q, R, and S are partners in PQRS Partnership.The partnership experienced an operating loss of $5,000 during the year.Based on the following information, how much loss can the partners deduct on their respective individual tax returns? $\begin{array}{lll}\text { Partner }&\text { Distributive Profit and Loss \% }&\text { Basis in Partnership}\\&&\text { Determined before Loss Distribution }\\\mathrm{P} & 40 & \$ 10,000 \\\mathrm{Q} & 25 & 8,000 \\\mathrm{R} & 25 & 1,000 \\\mathrm{~S} & 10 & 1,000\\&100 \%&\$20,000\end{array}$ The following answer choices are arranged in partner order of P, Q, R, and S.

A) $2,000, $ 1,250, $ 1,250, $500
B) $2,000, $ 1,250, $ 1,000, $500
C) $2,000, $1,250, $0, $500
D) $5,000, $3,000, $0, $0
E) $4,000, $2,500, $2,500, $1,000