Eenee, Meanie, and Miney share equally in the partnership profits and each has a capital balance of $84,000 in their three-person partnership. The partners vote to allow Martin Moe to contribute $96,000 in cash to the partnership for a one-fourth interest. Which of the following is an effect of this transaction? A. There is a gain of $12,000. B. There is a loss of $12,000. C. Miney's capital balance increases by $4,000. D. Miney's capital balance increases by $3,000. 8