Primo and Quadros Are Partners Who Share Income in a 1:4

Primo and Quadros are partners who share income in a 1:4 ratio and have capital balances of $60,000 and $180,000 respectively. Book value of total assets is $500,000, and liabilities total $260,000. Sale of all assets results in total available cash of $400,000. The amount to be distributed to Primo upon liquidation is:

A) $60,000
B) $10,000
C) $40,000
D) $50,000