A partnership has the following capital balances: Comprix (35% of gains and losses) $150,000 Heflin (40%) 300,000 Kaplan (25%) 320,000 Mahar is going to pay a total of $200,000 directly to these three partners to acquire a 25% ownership interest from each. Goodwill is to be recorded. What is Heflin's capital balance after the transaction? Select one: a. $225,000 b. $234,000 c. $312,000 d. $360,000