V. A & B are partners who share income in the ratio of 2:1 and who have capital balances of P 65 000 and P 35 000 respectively. If C, with the consent of B, acquired one half of A's interest for P 40 000. For what amount would C's capital account be credited? a. P 32 500 b. P 40 000 C. P 50 000 d. None of these