Use the Following Information to Answer Questions You Are Preparing a Cash Distribution Plan for the Partnership

Use the following information to answer Questions.
The VWX partnership is undergoing an installment liquidation. Partners Victoria, Willow, and Xavier share income in a 3:5:2 ratio. The partnership balance sheet is as follows:
$$\begin{array} { | l | r | l | l | } \hline \text { Assets } & & \text { Liabilities } & \\\hline \text { Cash } & \$ 7,000 & \text { Accounts payable } & \$ 20,000 \\\hline \text { Accounts receivable } & 10,000 & \text { Loan payable-Willow } & 50,000 \\\hline \text { Loan receivable-Victoria } & 13,000 & \text { Total liabilities } & \underline { 70,000 } \\\hline \text { Inventory } & 25,000 & \text { Capital } & \\\hline \text { Buildings and equipment, net } & 545,000 & \text { Victoria } & 100,000 \\\hline & & \text { Willow } & 250,000 \\\hline & & \text { Xavier } & \underline { 180,000 } \\\hline & & \text { Total capital } & \underline { 530,000 } \\\hline \text { Total } & \$ 600,000 & \text { Total } & \$ 600,000 \\\hline\end{array}$$ You are preparing a cash distribution plan for the partnership. Each question bellow is independent.
-A total of $200,000 in cash has been distributed according to the cash distribution plan, and Victoria receives equipment with a fair value of $12,000. How much cash must be distributed to Willow before Victoria receives any further distributions?

A) $45,000
B) $55,000
C) $65,000
D) $75,000