The Summarized Balances of the Accounts of RST Partnership on December

The summarized balances of the accounts of RST partnership on December 31, 2017, are as follows: 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, 2017?

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