The Allen, Bevell, and Carter Partnership Began the Process of Liquidation

The Allen, Bevell, and Carter partnership began the process of liquidation with the following balance sheet: Allen, Bevell, and Carter share profits and losses in a ratio of 3:2:5. Liquidation expenses are expected to be $14,000.Assuming that, after the payment of liquidation expenses in the amount of $14,000 was made and the noncash assets were sold, if Carter has a deficit of $10,000, for what amount would the noncash assets have been sold?

A) $174,000.
B) $188,000.
C) $160,000.
D) $146,000.
E) $185,000.