A partnership has the following capital balances: $ 135,000 Henry (50% of gains and losses)....... Thomas (30%).... ... 85,000 Catherine (20%). ... 80,000 Anne is going to invest $125,000 into the business to acquire a 40 percent ownership interest. Goodwill is to be recorded. What will be Anne's beginning capital balance? Choose the correct. a. $125,000 b. $170,000 c. $200,000 d. $245,000