A is corrent. When dividing the partnership loss of $33,000, first interest and salaries are allocated to the partners, increasing their capital balances.  This allocation of interest and salaries will also increase the amount of loss.  This increased loss amount would then be allocated to the partners, decreasing their capital accounts. 

The computations are shown below. 
$30,000+$90,000*10%+(-$33,000-$30,000-$20,000-($90,000+$60,000+$40,000)*10%)/3=$5,000

B is incorrect. When dividing the partnership loss of $33,000, first interest and salaries are allocated to the partners, increasing their capital balances.  This allocation of interest and salaries will also increase the amount of loss.  This increased loss amount would then be allocated to the partners, decreasing their capital accounts. 

The computations are shown below.
$30,000+$90,000*10%+(-$33,000-$30,000-$20,000-($90,000+$60,000+$40,000)*10%)/3=$5,000 

C is incorrect. When dividing the partnership loss of $33,000, first interest and salaries are allocated to the partners, increasing their capital balances.  This allocation of interest and salaries will also increase the amount of loss.  This increased loss amount would then be allocated to the partners, decreasing their capital accounts. 

The computations are shown below.
 $30,000+$90,000*10%+(-$33,000-$30,000-$20,000-($90,000+$60,000+$40,000)*10%)/3=$5,000

D is incorrect. When dividing the partnership loss of $33,000, first interest and salaries are allocated to the partners, increasing their capital balances.  This allocation of interest and salaries will also increase the amount of loss.  This increased loss amount would then be allocated to the partners, decreasing their capital accounts. 

The computations are shown below. 
$30,000+$90,000*10%+(-$33,000-$30,000-$20,000-($90,000+$60,000+$40,000)*10%)/3=$5,000