Daoud and Rawan are partners who share profits and losses in the ratio of 6:4. They have capital account balances of $225,000 and $190,000, respectively. The partners have been negotiating with Mariam about her joining the partnership. The parties agree that the partnership will revalue assets to their market value ($75,000 above book value) and that Mariam will invest $125,000 for a 15 percent equity interest. What is Mariams Capital in the partnership?

a.

$125,000

b.

$ 81,000

c.

$ 73,500

d.

$ 92,250