In an advance plan for installment distributions of cashto partners of a liquidating partnership each partners lossabsorption potential is computed byA. dividing the total of each partners capital account lessreceivables from the partner plus payables to the partner by thepartners profit and loss percentage.B. some other method.C. dividing each partners capital account balance by thepercentage of that partners capital account balance to totalpartners capital.D.multiplying each partners capital account balance by thepercentage of that partners capital account balance to totalpartners capital.