In the AB partnership, A's capital is P150,000 and B's capital P50,000 and they share income in a 1:4 ratio, respectively. They decide to admit C to the partnership. A and B agree that some of the inventory is obsolete. The inventory account is decreased before C is admitted. C invests P50,000 for a 60% interest in capital. What is the amount of inventory written down?

a. 100,000 b. 0 c. 166,667 d. 250,000