In Liquidation Balances Prior to the Distribution of Cash to the Partners

Multiple Choice

In liquidation balances prior to the distribution of cash to the partners are: Cash $204000; Paley Capital $112000; Stengel Capital $104000 and King Capital $12000 deficiency. The income ratio is 6:2:2 respectively. How much cash should be distributed to Stengel if King does not pay his deficiency?

A) $98000
B) $101000
C) $95000
D) $104000