In a Partnership Liquidation, When a Partner Has a Capital

In a partnership liquidation, when a partner has a capital deficiency, the right of offset:

A) Allows the partner to invest personal assets to bring the capital balance to zero.
B) Reclassifies a partnership loan receivable from the partner as a reduction in the deficiency.
C) Requires all the other partners to have positive capital balances, to absorb the partner's capital deficiency.
D) Reclassifies a partnership loan payable to the partner as a reduction in the deficiency.