In Order to Avoid Inequalities in the Liquidation Process the Legal

In order to avoid inequalities in the liquidation process the legal doctrine of setoff effectively treats loans from partners to the partnership as:

A) outside debt that can offset a deficit capital account balance.
B) inside debt that can offset a deficit capital account balance.
C) additional capital investments that can offset a deficit capital account balance.
D) additional capital investments that can offset a partnership loss.