In the JK Partnership,Jacob's Capital Is $140,000,and Katy's Is $40,000

In the JK partnership,Jacob's capital is $140,000,and Katy's is $40,000.They share income in a 3:2 ratio,respectively.They decide to admit Erin to the partnership.Each of the following questions is independent of the others.
-Refer to the information provided above.Erin directly purchases a one-fifth interest by paying Jacob $33,000 and Katy $9,000.The land account is increased for its implied increase in value before Erin is admitted.By what amount is the land account increased?

A) $20,000
B) $24,000
C) $30,000
D) $36,000