REFERENCE: Ref.14_05 Donald,Anne,and Todd Have the Following Capital Balances;$40,000,$50,000 and $30,000 Respectively.The

REFERENCE: Ref.14_05
Donald,Anne,and Todd have the following capital balances;$40,000,$50,000 and $30,000 respectively.The partners share profits and losses 20%,40%,and 40% respectively.
-What is the total partnership capital after Anne retires receiving $80,000 and using the bonus method?

A) $20,000.
B) $40,000.
C) $60,000.
D) $80,000.
E) $100,000.