The RS partnership has the following partner capital account balances and percentages for the sharing of profits and losses as of December 1, 2021: Jagger, Capital (30%): $100,000 Richards, Capital (30%): $80,000 Wyman, Capital (20%): $30,000 Watts, Capital (20%): $40,000 The partners agree to add Wood as a partner. Wood contributes $50,000 for a 10% interest. The partnership uses the bonus method. What is Jaggers Capital balance after Wood enters the partnership?

a- 106000

b- 120000

c- 160000

c 100000