On March 1, Manny and Marie formed a partnership with each contributing the following: The building is subject to mortgage loan of PS00,000, which would be assumed by the partnership. Agreement provides that Manny and Marie share profits and 10sses at 30% and 70%, respectively. The balance of Marie's capital account right after formation should be A. P3,700,000 B. P3,140,000 C. P3,050,000 D. P2,900,000