Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $63,000, and Martin's capital balance $60,000. Hewlett and Martin have agreed to share equally in income or loss. The existing partners agree to accept Black with a 20% interest. Black will invest $35,200 in the partnership. The bonus that is granted to Hewlett and Martin equals: Multiple Choice A.$1,803 each.

B.$1,780 each.

C.$3,520 each.

D.1,803 to Hewlett; $1,760 to Martin.

E.$0, because Hewlett and Martin actually grant a bonus to Black.