A and B agreed to form a partnership. A shall contribute 60,000 cash while B shall contribute 120,000 cash. However due to the expertise that A will be bringing to the partnership, the partners agreed that they should initially have an equal interest in the partnership capital. Under the bonus method, how much is the adjusted capital balance of B immediately after the formation of the partnership?

a. 60,000

b. 90,000

c. 120,000

d. none of these