According to Regulation §1.704-1(b)(2)(ii)(b) if, at all times, the partnership agreement requires that: (1) partner capital accounts be maintained, (2) any liquidating distributions be made in accordance with positive capital account balances, and (3) a partner restore any deficit amounts in their capital account, the partnership allocation will have which of the following?
A. Economic effect
B. Substance over form principles
C. Generally Accepted Accounting Principles
D. Business Purpose