A partnership has the following capital balances with partners’ profit and loss percentages indicated parenthetically:

Henry (50%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $135,000

Thomas (30%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,000

Catherine (20%) . . . . . . . . . . . . . . . . . . . . . . . . . .  80,000

Anne is going to invest $125,000 into the business to acquire a 40 percent ownership interest. Goodwill is to be recorded. What will be Anne’s beginning capital balance?

a. $125,000

b. $170,000

c. $200,000

d. $245,000