Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $60,000, and Martin's capital balance $57000. Hewlett and Martin have agreed to share equally in Income or loss. Hewlett and Martin agree to accept Block with a 25% interest. Black will invest $31,000 in the partnership. The bonus that is granted to Black equals: Multiple Choice $6.167 $6,000 $3,000 $0, because Black must actually grant a bonus to Hewlett and Martin $3.083