Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $54,000, and Martin's capital balance $51000. Hewlett and Martin have agreed to share equally in income or loss. Hewlett and Martin agree to accept Black with a 25% interest. Black will invest $25,000 in the partnership. The bonus that is granted to Black equals Multiple Choice $3,750 $2708 $7500 50. because Black must actually granta bonus to Hewitt and Martin, 55.417