Use the Following Information to Answer Questions Bellow All Questions Are Independent of Each Other

Use the following information to answer Questions bellow.
Nunes, Orta and Paulo are partners providing engineering services. Relevant data regarding income-sharing relationships and capital balances are as follows:
$$\begin{array} { | l | c | c | } \hline{ \text { Partner } } & \text { Capital Balance } & \text { IncomeShare } \\\hline \text { Nunes } & \$ 250,000 & 20 \% \\\hline \text { Orta } & 180,000 & 30 \% \\\hline \text { Paulo } & \underline { 150,000 } & 50 \% \\\hline \text { Totals } & \$ 580,000 & 100 \% \\\hline\end{array}$$ All questions are independent of each other.
-Orta decides to retire and receives $159,000 in cash from the partnership. If the bonus method is used to account for the retirement, Paulo's capital balance after Orta's retirement is:

A) $135,000
B) $160,500
C) $165,000
D) $139,500