Foster, Gabriel and Harper Are in Business as FGH Partnership

Foster, Gabriel and Harper are in business as FGH Partnership. The partnership has the following balance sheet:
$$\begin{array} { | l | r | l | r | } \hline \text { Assets } & & \text { Liabilities } & \\\hline \text { Cash } & \$ 10,000 & \text { Accounts payable } & \$ 20,000 \\\hline \text { Inventory } & 25,000 & \text { Bank loan payable } & \underline { 80,000 } \\\hline \text { Equipment } & 365,000 & \text { Total liabilities } & \underline { 100,000 } \\\hline & & \text { Capital } & \\\hline & & \text { Foster } & 60,000 \\\hline & & \text { Gabriel } & 120,000 \\\hline & & \text { Harper } & \underline { 120,000 } \\\hline & & \text { Total capital } & \underline { 300,000 } \\\hline \text { Total } & \$ 400,000 & \text { Total } & \$ 400,000 \\\hline\end{array}$$ The partners share income in a 2:2:1 ratio. In liquidation, what total amount of cash must be distributed to Gabriel and Harper before Foster receives a distribution?

A) $150,000
B) $180,000
C) $360,000
D) $600,000