Cisse, Diallo, and Esteves Are Partners Who Share Income in a 1:2:2

Cisse, Diallo, and Esteves are partners who share income in a 1:2:2 ratio, and have capital balances of $20,000, $120,000, and $65,000 respectively. Book value of total assets is $500,000, and total liabilities are $295,000. Sale of all assets results in total available cash of $360,000. Assuming no further investment by the partners, the amount to be distributed to Diallo upon liquidation is:

A) $ 0
B) $ 60,000
C) $ 60,800
D) $ 64,000