Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $57,500, and Martin's capital balance $54,500. Hewlett and Martin have agreed to share equally in income or loss. Hewlett and Martin agree to accept Black with a 30% interest. Black will invest $28,500 in the partnership. The bonus that is granted to Black equals:

$8,430.

$13,650.

$4,215.

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

$6,825.