In an Equal Footing State, Property Owner O Owes the Following

In an equal footing state, property owner O owes the following:
$160,000 - Mortgage Lender, recorded January 1, 2020
$40,000 - Foundation company, began construction December 30, 2019
$50,000 - Framing company, did framing January 31, 2018
Property owner O has sold the property and there is $160,000 left to be distributed. How should this amount be distributed?

A) 160/250, 40/250, and 50/250 x $160,000
B) 40/250 and 50/250 x $160,000 with mortgage company taking nothing
C) $160,000 to the mortgage lender
D) The mortgage lender takes one-half and the remainder is split pro rata