The partnership of Gilligan, Skipper, and Ginger had total capital of $570,000 on December 31, 2017 as follows: Gilligan, Capital (30%) $180,000 Skipper, Capital (45%) 255,000 Ginger, Capital (25%) 135,000 Total $570,000 Profit and loss sharing percentages are shown in parentheses. Assume that Mary Ann became a partner by investing $150,000 in the Gilligan, Skipper, and Ginger partnership for a 25 percent interest in capital and profits and that partnership net assets are not revalued. Mary Ann's capital credit using the bonus method should be