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& $40,000 respectively. Maher was admitted to the partnership firm by making an investment of $100,000 with 30% ownership interest, the total :capital (for all partners) after admitting Maher is 96,000 $ a o 320,000 $ .bo 220,000 $ .C-0 $140,000 .d O