Answer:
D. $8,000.
Explanation:
*Net loss is considered as the amount to be allocated between partners on equal sharing ratio. Otherwise the net allocated amount will be 76,000 ( -16000-5000-10000-27000-18000) net loss and Seth's share will be -38,000 (76000/2) . Question has no option of this amount. 
                                           Statement of Partners Equity
                                           For the Year end MM-DD-YY
                                                     Seth                      Rachel 
                                                        $                             $              
Beginning Capital balance =         0                             0
Investment by partners       =     50,000                 100,000     
interest Allowance              =       5000                     10,000
Salary Allowance                =       27000                    18,000
Net loss Allocated              =    <u>   (8,000)   </u>             <u>  (8,000)  </u>
Ending capital balance       =    <u>  74,000        </u>          <u> 120,000</u>