Carl, Brian, and Ann Share Profits and Losses in a 2:1:1

Multiple Choice

Carl, Brian, and Ann share profits and losses in a 2:1:1 ratio, respectively, in their partnership. The assets are to be reduced $12,000 in value when Brian wishes to leave the partnership. If each partner had a capital balance of $36,000 before Brian's notification of withdrawal, what amount should Brian be allowed to withdraw from the partnership?

A) $36,000
B) $33,000
C) $24,000
D) $39,000