At year-end, the Circle City partnership has the following capital balances:

Manning, Capital	$	320,000
Gonzalez, Capital		300,000
Clark, Capital		270,000
Freeney, Capital		260,000

Profits and losses are split on a 3:3:2:2 basis, respectively. Clark decides to leave the partnership and is paid $290,000 from the business based on the original contractual agreement.

Using the goodwill method, what is Manning’s capital balance after Clark withdraws?

a)$340,000.

b)$326,000.

c)$335,000.

d)$350,000.