The Abrams, Bartle, and Creighton Partnership Began the Process of Liquidation

The Abrams, Bartle, and Creighton partnership began the process of liquidation with the following balance sheet: Abrams, Bartle, and Creighton share profits and losses in a ratio of 3:2:5. Liquidation expenses are expected to be $12,000. If the noncash assets were sold for $234,000, what amount of the loss would have been allocated to Bartle?

A) $43,200.
B) $46,800.
C) $40,000.
D) $42,400.
E) $43,100.