A, B, and C are partners in ABC Company with capital balances of P500,000, P300,000, and P200,000 respectively, sharing profits and losses in the ratio of 50%, 30%, and 20% respectively. D is admitted as a new partner bringing with him expertise and is to invest cash for 20% interest in the partnership which includes a credit of P100,000 bonus to him due to his special expertise upon his admission. How much cash should D contribute?