Ian and Anthony are partners who share losses and profits in the ratio of 3:1. Todd joined the partnership with a 30% capital interest upon contribution of $40,000. Ian's and Anthony's capital balances were $90,000 and $30,000, respectively, before Todd was admitted. What are their capital balances after Todd's admission, if no goodwill is recorded?

$84,000 and $28,000.

$63,000 and $21,000.

$90,000 and $30,000.

$74,667 and $37,333.