a)$175,000 b)$193,200 c)$150,000 d)$200,000

A partnership has the following capital balances: Comprix (45% of gains and losses) $100,000 Heflin (308) 200,000 Kaplan (258) 300,000 Mahar is going to pay a total of $198.000 directly to these three partners to acquire a 25 percent ownership interest from each. Goodwill is to be recorded. What is Heflin's capital balance after the transaction