The capital accounts of the partnership of Ella, Nick, and Brandon follow with their respective profit and loss ratios:

Ella $ $139,000(\mathrm{.}500)$

Nick $209,000(\mathrm{.}333)$

Brandon $96,000(\mathrm{.}167)$

Tony was admitted to the partnership when he purchased directly, for $$132,000,$ a proportionate interest from Ella and Nick in the partnership's net assets and profits. As a result, Tony acquired a $20$ percent interest in the firm's net assets and profits. Assuming that implied goodwill is not to be recorded, what is the combined gain realized by Ella and Nick upon the sale of a portion of their partnership interests to Tony?

a$.)$$$62,400$

b$.)$ $$43,200$

c$.)$ $$0$

d$.)$ $$82,000$