A three-phase distribution system has two loads connected consuming 200 kVA at 0.8 power factor lagging. One of the loads is taking 120 kW at 0.8 power factor lagging. What is the second load taking?
(A) 80 kVA at 0.8 power factor lagging
(B) 40 kW and 30 kvar
(C) 40 kVA at 0.8 power factor lagging
(D) 80 kW and 60 kvar