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

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.