A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically:

Henry (60%)	$	94,000
Thomas (25%)		110,000
Catherine (15%)		175,000

Anne is going to invest $102,000 into the business to acquire a 30 percent ownership interest. Goodwill is to be recorded. What will be Annes beginning capital balance?

A) $162,429

B ) $113,700

C) $144,300

D) $102,000