When Peter Gave Notice to Paul and Mary of Dissolution

When Peter gave notice to Paul and Mary of dissolution of their entertainment partnership business,the capital accounts were as follows:
Peter Paul Mary
$30,000 $50,000 $20,000
The partnership assets were liquidated to $30,000.Outstanding liabilities to third parties totaled $39,000.Distributed to Peter,Paul and Mary each will respectively receive

A) $20,000; $30,000; $50,000.
B) $27,000; $47,000; $17,000.
C) $27,000; $45,000; $18,000.
D) $30,000; $50,000; $20,000.
E) $28,500; $41,250; $16,000.