A partnership that reports using ASPE has two current partners, Ting and Zoe, who share income and losses of the partnership equally. On January 1 of the current year, the net assets of the partnership are $250,000. A new partner, Samantha, is admitted with a 25% ownership share after contributing $150,000 in cash.

How is the bonus allocated when admitting Samantha to the partnership, assuming the bonus method is used?

	A. Ting, Zoe, and Samantha are each allocated a bonus of $16,667.
	B. Ting and Zoe are each allocated a bonus of $25,000.
	C. Ting and Zoe are each allocated a bonus of $43,750.
	D. Ting and Zoe are each allocated a loss of $17,188.