On November 30, Capital Balances Are Gast $120,000, Cook $100,000

On November 30, capital balances are Gast $120,000, Cook $100,000 and Irving $100,000. The income ratios are 20%, 20% and 60% respectively. Gast decides to retire from the partnership. The partnership pays Gast $100,000 cash for her partnership interest. After Gast's retirement, what is the balance of Irving's capital account?

A) $88,000.
B) $100,000.
C) $112,000.
D) $115,000.