A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically: Ranzilla agrees to pay a total of $260,000 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 Donovan's capital balance after the transaction? $260,000 $253,500 $195,000 $235,000