Following are the capital account balances for the William, Jennings, and Bryan partnership:

William (40% of gains and losses)	$	200,000
Jennings (40%)		150,000
Bryan (20%)		130,000

Darrow invests $250,000 in cash for a 30 percent ownership interest. The money goes to the business. No goodwill or other revaluation is to be recorded. After the transaction, what is Jenningss capital balance?

Multiple Choice

A, $159,300

B, $150,000

C, $162,400

D, $225,000