Grayson and Harrison Are in Business as GH Partnership, Which

Grayson and Harrison are in business as GH Partnership, which is undergoing an installment liquidation. Grayson and Harrison share income in a 3:2 ratio, and have current capital balances of $120,000 and $130,000, respectively. $80,000 in cash is available for distribution. Assuming all liabilities have been paid, what is the amount of the safe payment to Grayson?

A) 0
B) $48,000
C) $18,000
D) $20,000