Amir, Tamer and Sameer are partners in a partnership firm sharing profits and losses on the basis of 40:35:25 respectively and their capital balances are $100,000, $80,000& 540,000 respectively, Maher was admitted to the partnership firm by making an investment of $100,000 with 30% ownership interest. Amir, capital after admitting Maher is O a $101.600 Ob $104,000 OC $89.400 Od $100,000