Abby and Bailey Are Partners Who Share Income in the Ratio

Abby and Bailey are partners who share income in the ratio of 2:1 and have capital balances of $60,000 and $30,000, respectively. With the consent of Bailey, Sandra buys one-half of Abby's interest for $35,000. For what amount will Abby's capital account be debited to record admission of Sandra to the partnership?

A) $40,000
B) $15,000
C) $35,000
D) $30,000