Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $54,000, and Martin's capital balance is $51,000. 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 $37,000 in the partnership. The bonus that is granted to Hewlett and Martin equals:

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

B. $3,700 each.

C. 1,903 to Hewlett; $1,850 to Martin.

D. $1,903 each.

E. $4,300 each.