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.Assume that Mary Ann became a partner by investing $150,000 in the Gilligan, Skipper, and Ginger partnership for a 25 percent interest in capital and profits and that partnership net assets are not revalued.Mary Ann's capital credit using the bonus method should be

A) $180,000.
B) $142,500.
C) $150,000.
D) $190,000.