8. A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically: Ranzilla agrees to pay a total of $245,000 directly to these three partners to acquire a 25 percent ownership interest from each. The partnership will record goodwill based on the new partner's payment. What is Donovan's capital balance after the transaction? a. $225,000 b. $294,000 c. $392,000 d. $398,000