Can someone please explain how is C the right answer with a solution? Yes, this is the only given information.

24. Rey, Sam, and Tim formed a partnership on May 31, 2016, with the following assets, measured at their fair market values, contributed by each partner: Rey Sam Tim Cash P60,00 P72,00 P180,00 0 0 0 Delivery 900,00 equipment 0 Computer 51,000 219,00 15,000 equipment 0 Although Tim has contributed the most cash to the partnership, Tim did not have the full amount of P180,000 available and was force to borrow personally P120,000. The delivery equipment contributed by Rey has a mortgage of P540,000 and the partnership is to assume the responsibility for the loan. The partners agree to divide profits and losses 40% to Rey; 40% to Sam; and 20% to Tim. The partners further agreed to bring their respective capital interest in proportion to their profit and loss ratio. Using the bonus method, capital transfer among partners should be made as follows: a. From Rey and Tim, P87,960, and P3,480 respectively to Sam. b. From Sam to Rey, P87,960 and to Tim, P3,480. C. From Sam to Tim, P3,600 and from Sam to Rey, P88,200. d. From Rey to Tim, P3,480, and from Rey to Sam, P91,440