In business combination, the combiner paid direct out-of-pocket costs of the business combination, $60,000, and costs of registering and issuing its common stock, $80,000. The journal entry for payment of the above costs includes:

a. Debit to paid in capital in excess of par $140,000.

b. Debit to investment in common stock of combine $80,000.

c. Debit to paid in capital in excess of par $80,000.

d. Debit to paid in capital in excess of par $60,000.

On November 10, 2020, Maher, Saher, and Taher, partners of Maher, Saher, & Taher LLP, had capital account balances of $40,000, $50,000, and $18,000, respectively, and shared net income and losses in a 4 : 2 : 1 ratio respectively. the Capital per unit of income sharing ratio for Maher would be:

a. $25,000.

b. $10,000.

c. $20,000.

d. $40,000.