Partnerships and Bankruptcy

The Capital account balances for Donald and Hanes LLP on January 1, 2013 were as follows:

Donald, Capital $ 200,000

Hanes, Capital $ 100,000

Donald and Hanes shared net income and losses in the ratio of 3:2, respectively. The partners agreed to admit May to the partnership with a 35% interest in Partnership Capital and net income

What is the balance of Hanes's Capital account after the new partnership is created?

$ 100,000

$ 200,000

$ 140,000

$ 84,000

$ 176,000