Pat, Patti and Patrice manage a law partnership. Each has capital of $150,000 and they share income equally. The partners will admit Patsy as an equal partner for a payment of $100,000.

Please calculate the impact of Patsy's admission using both the bonus method and the goodwill method. If the bonus method is used, how much is the bonus, and who gets it? Where does the bonus come from? If the goodwill method is used, how much is the goodwill and who gets it?