Immediately prior to the admission of Abbott, the Smith-Jones Partnership assets had been adjusted to current market prices and the capital balances of Smith and Jones were $60,700 and $65,800, respectively. If the parties agree that the business is worth $168,600, what is the amount of bonus that should be recognized in the accounts at the admission of Abbott?

a. $42,100 b. $107,900 c. $102,800 d. $21,050