4. Pat, Jean Lou, and Diane are partners with capital balances of $50,000, $30,000, and $20,000, respectively. These three partners share profits and losses equally. For an investment of $50,000 cash (paid to the business), MaryAnn will be admitted as a partner with a one-fourth interest in capital and profits. Based on this information, which of the following best justifies the amount of MaryAnns investment? a. MaryAnn will receive a bonus from the other partners upon her admission to the partnership. b. Assets of the partnership were overvalued immediately prior to MaryAnns investment. c. The book value of the partnerships net assets was less than the fair value immediately prior to MaryAnns investment. d. MaryAnn is apparently bringing goodwill into the partnership, and her capital account will be credited for the appropriate amount