The Capital Balances,prior to the Liquidation of the XYZ Partnership,were

The capital balances,prior to the liquidation of the XYZ partnership,were as follows:

X,Y,and Z share profits and losses in the ratio of 5:3:2.As a result of a loan,the partnership owes Y $80,000.Using the information above,which partner has the highest Loss Absorption Potential (LAP) prior to liquidation?

A) X
B) Y
C) Z
D) Both X and Y