A, B and C are partners with capital balances and profit and loss ratios of P50,000 (30%), P70,000 (20%) and P79,500 (50%), each respectively. The partnership owes C P20,000, while B owes the partnership P10,000. D is admitted into the partnership by purchasing 1/2 of the capital of B for P40,000 and investing P30,000 for a 40% interest in the partnership. The partners agree that there should be asset revaluation. After Ds admission, total partnership capital will be P300,000. How much is the capital of C after Ds admission?

a. 79,500

b. 104,500

c. 89,750

d. 77,250