单选题 Prior to Bill Ching's withdrawal from the partnership of Ching, Han, and Lee, the partners Capital balances were $140,000, $110,000 and $250,000 respectively. The partners share profits and losses 1/3, 1/4 and 1/5. The appraisal indicates that the assets should be written down by $36,000. Han's share of the write-down is