When looking into the following statement of partners' equity, which one is true?

Assume the partners share profit (loss) 50%/50%. BASE Partnership Statement of Partners' Equity For the Year Ended December 31, 2023

A. Seem

 B. Bin Total Partners' Capital, January 1, 2023 $30,800 $57,400 $88,200

Add: Investments 20,000 0 20,000

Net Income 35,000 35,000 70,000 

Subtotal 85,800 92,400 178,200 

Less: Withdrawals 25,000 15,000 40,000 Partners' Capital, December 31, 2023 $60,800 $77,400 $138,200 Select one:

a. A. Seem added an investment of $35,000 during the year.

b. The partnership was formed on January 1, 2023.

c. None of the choices listed 

d. B. Bin added an investment of $57,400 during the year.