Siham and Dalia are partners with capital balances of $$60,000$ and $$40,000,$ respectively. Profits and losses are divided in the ratio of $60$:$40.$ Siham and Dalia decided to form a new partnership with Jamileh, who invested land valued at $$40,000$ for a $20$ percent capital interest in the new partnership. Jamileh's cost of the land was $$35,000.$ The partnership elected to use the bonus method to record Jamileh's admission into the partnership. Jamileh's capital account should be credited for

a$.$ $$40,000.$

b$.$ $$28,000.$

C$.$ $$35,000.$

d$.$ $$27,000.$