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

Burks (50% )	$	100,000
Donovan (30%)		200,000
Watkins (20%)		300,000

Ranzilla agrees to pay a total of $201,000 directly to these three partners to acquire a 25 percent ownership interest from each. The partnership will record goodwill based on the new partner's payment. What is Donovans capital balance after the transaction?

Multiple Choice

A) $150,000

B) $195,900

C) $200,000

D) $175,000