Apartnership has the following capital balances:

Allen, Capital.$60,000 LO3 Burns,Capital. 30,000 Costello,Capital. 90,000 Profits and losses are split as follows: Allen (20%), Burns (30%), and Costello (50%). Costello wants to leave the partnership and is paid $100,000 from the business based on provisions in the articles ofpartnership. If the partnership uses the bonus method, what is the balance of Burns’s cap¬ ital account after Costello withdraws?

a. $24,000.

b. $27,000.

c. $33,000.

d. $36,000.