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. In order for Cook and Irving to have equal capital interests after the retirement of Gast, how much partnership cash would have to be paid to Gast for her partnership interest?

A) $0.
B) $106,666.
C) $120,000.
D) Any amount paid to Gast will cause Cook and Irving to still have equal capital balances.