The partner's capital accounts in AB Partnership before the admission of a new partner are as follows:

A, capital 200,000 P/L ratios 60%

B, capital 120,000 P/L ratio 40%.

C purchases one-fourth of A's interest in the partnership. How much is the capital balance of A after the admission of C?

a. 150,000

b. 24,000

c. 96,000

d. 148,000