PAUL, GENE, and KENZO are partners sharing profits and losses in the percentages of 50%, 30%, and 20%, and have a capital percentages of 40%, 40%, and 20% each respectively. As of Dec 31, 2013, their capital balances were $285,000, $240,000 and $180,000 each respectively. On January 1, 2014, the partners admitted ALLAN as a new partner and according to their agreement, ALLAN will contribute $240,000 in cash to the partnership and also pay $30,000 for 15% of GENE's share with the assets being adjusted. ALLAN will be given a 20% share in profits, while the original partners' share will be proportionately the same as before. After admission of ALLAN, the total capital will be $990,000 and ALLAN'S capital will be $210,000.

What is the capital of GENE after the admission of ALLAN?

A.)141,000

B.)126,000

C.)147,000

D.)177,000

What is the amount of asset revaluation?

A.)45,000

B.) 111,000

C.)21,000

D.)66,000

What is the amount of bonus in the admission of ALLAN?

A.)66,000

B.) 60,000

C.)33,000

D.) 36,000