In the Liquidation of a Limited Liability Partnership, a Loan

In the liquidation of a limited liability partnership, a loan payable to a partner by the partnership is:

A) Paid immediately after all outside creditors have been paid in full
B) Considered to be the same as the partner's capital account
C) Used to absorb the partner's share of losses on realization of assets
D) Considered to be a liability of the partnership