The Partnership of Gilligan, Skipper, and Ginger Had Total Capital

The partnership of Gilligan, Skipper, and Ginger had total capital of $570,000 on December 31, 2014 as follows: $\begin{array}{lr}\text { Gilligan, Capital (30\%) } & \$ 180,000 \\\text { Skipper, Capital (45\%) } & 255,000 \\\text { Ginger, Capital (25\%) } & 135,000 \\\text { Total }&\$570,000\end{array}$ Profit and loss sharing percentages are shown in parentheses.The partnership has no liabilities.If Mary Ann purchases a 25 percent interest from each of the old partners for a total payment of $270,000 directly to the old partners

A) total partnership net assets can logically be revalued to $1,080,000 on the basis of the price paid by Mary Ann.
B) the payment of Mary Ann does not constitute a basis for revaluation of partnership net assets because the capital and income interests of the old partnership were not aligned.
C) total capital of the new partnership should be $760,000.
D) total capital of the new partnership will be $840,000 assuming no revaluation.