Capital balances in the MEM partnership are Mary Capital (SO e \($60,000,\) Ellen Capital \($50,000,\) and Mills Capital \($40,000,\) and income ratios are 5:3: 2, respectively. The MEMO partnership is formed by admitting Oleg to the firm with a cash investment of \($60,000\) for a 25% capital interest. The bonus to be credited to Mills Capital in admitting Oleg is:

a. \($10,000.\)

b. $7,500.

c. $3,750.

d. $1,500.