1. A partnership has the following capital balances:

Comprix (30% of gains and losses)	$	180,000
Heflin (30%)		280,000
Kaplan (40%)		380,000

Mahar is going to pay a total of $280,000 directly to these three partners to acquire a 25 percent ownership interest from each. Goodwill is to be recorded. What is Heflins capital balance after the transaction?

Multiple Choice

a. $280,000

b. $255,000

c. $273,000

d. $210,000