The Following Condensed Balance Sheet Is for Alexander, Bell

The following condensed balance sheet is for Alexander, Bell & Corbin LLP, whose partners share net income and losses in a 3:1:1 ratio, respectively: The partners agreed to liquidate the partnership after realization of the other assets. The partners had no net personal assets. The amount of cash that Alexander receives if the other assets realize $160,000 is:

A) $25,000
B) $26,000
C) $28,000
D) $100,000
E) Some other amount