8. Eenee, Meanie, and Miney each have a capital balance of $84,000 in their three-person partnership and vote to allow Martin Moe to contribute $96,000 in cash to the partnership for a one-fourth interest. Which of the following is an effect of this transaction? A. A gain of $12,000. B. A loss of $12,000. C. Mineys capital balance increases by $4,000. D. Mineys capital balance increases by $3,000.