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: $\begin{array}{lrlr}\text { Cash } & \$ 16,000 & \text { Liabilities } & \$ 150,000 \\\text { Noncash assets } & 434,000 & \text { Abrams, capital } & 80,000\\&&\text { Bartle, capital } & 90,000 \\&&\text { Creighton, capital } & 130,000 \\\text { Total }&\$450,000&\text { Total } & \$ 450,000\end{array}$ 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.