Hansen and Fleming are partners and share equally in income or loss. Hansen’s current capital balance in the partnership is \($125,000\) and Fleming’s is \($124,000.\) Hansen and Fleming agree to accept Black with a 20% interest. Black invests \($75,000\) in the partnership. The bonus granted to Hansen and Fleming equals °

a. \($13,000\) each. .

b. \($5,100\) each.

c. \($4,000\) each.

d. \($5,285\) to Hansen; \($4,915\) to Fleming.

e. \($0;\) Hansen and Fleming grant a bonus to Black