After closing the temporary owner’s equity accounts into Income Summary and after allocating the net income and closing the partners’ drawing accounts, assume the partners’ capital accounts had credit balances as follows: Abbott, \($20,000;\) Barnes, \($30,000;\) Costello, \($45,000\).

If Abbott retired and withdrew \($25,000\) in settlement of her equity, the debit to her capital account would be in the amount of

(a) \($25,000\).

(c) \($20,000\).

(b) \($55,000\).

(d) \($45,000\).