ABC Partnership is a general partnership and was started by Partners A, B, and C in 1980 and continues today.As of December 31, 2020, ABC Partnership's balance sheet showed liabilities of $300,000 all owed to one creditor.On January 1, 2021 Partner D became a general partner and on that day contributed $100,000 as his capital contribution to the partnership.The written partnership agreement provides that the partners share in profits and losses ratably among the partners.Thus, with four partners, profits and losses are divided one fourth to each of four partners.On January 2, 2021 the creditor sues the partnership for the debt of $300,000 owed. How much of this $300,000 debt is Partner D liable for?