Which Statement Below Is Correct

Which statement below is correct?

A) If a partner of a liquidating limited liability partnership is unable to pay a capital account deficit,the deficit is absorbed by the other partners in the income-sharing ratio of those partners.
B) Gains and losses from the sale of noncash assets are divided in the ratio of the partners' capital account balances if there is no income-sharing plan in the partnership contract.
C) A loan receivable from a partner is added to the partner's capital account balance in the preparation of a cash distribution plan.
D) Partners may receive cash before creditors receive cash when liquidating a limited liability partnership.
E) All cash payments to partners are made using their income-sharing ratio when liquidating the partnership.