The profit and loss sharing agreement of the partnership of All, Bart, and Carrie provides a salary allowance for All and Carrie of $10,000 each. Partners receive a 10 percent interest allowance on their average capital balances for the year. The remainder is divided 40 percent to All, 20 percent to Bart, and 140 percent to Carrie, The December 31, 2011, after closing balances are as follows Net assets $150,000 - All capital - $60,000 - Bart capital - $ 25,000 Carrie capital - $65,000 - In January 2012 the partners are preparing to liquidate the business and discover that the year-end Inventory was erroneously undervalued by $15,000, resulting in an error in calculating the 2011 net income. The corrected total capital balance of partnership is 150,000 165,000 .b 160,000 None of the above