which one of the following alternatives is correct regarding the revaluation surplus in a partnership when there is a change in ownership?

Which one of the following alternatives is correct regarding the revaluation surplus in a partnership when there is a change in ownership? a. The revaluation surplus forms part of the equity of the partners and will always be added to the current accounts of the existing partners with a debit balance. b. The revaluation surplus forms part of the equity of the partners and must allocated to the current accounts of the existing partners in their existing profit-sharing ratio. c. The revaluation surplus forms part of the equity of the partners and must allocated to the current accounts of the existing partners in their new profit-sharing ratio. d. The revaluation surplus forms part of the liabilities of the partnership and must allocated to reduce the capital partners and must allocated to the current accounts of the existing partners in their new profit-sharing ratio. d. The revaluation surplus forms part of the liabilities of the partnership and must allocated to reduce the capital accounts of the existing partners in their existing profitsharing ratio, e. The revaluation surplus forms part of the equity of the partners and must allocated to the capital accounts of the existing partners in their existing profit-sharing ratio. f. The revaluation surplus forms part of the equity of the partners and must allocated to the capital accounts of the existing partners in their new profit-sharing ratio