Groh and Jackson are partners. Groh's capital balance in the partnership is $64,000, and Jackson's capital balance $61,000. Groh and Jackson have agreed to share equally in income or loss. Groh and Jackson agree to accept Block with a 20% interest. Block will invest $35,000 in the partnership. The bonus that is granted to Groh and Jackson equals:
a) $1,500 each.
b) $1,875 each.
c) $3,750 each.
d) 1,920 to Groh; $1,830 to Jackson.
e) $0, because Groh and Jackson actually grant a bonus to Block.