On November 30,capital balances are Gast $120,000,Cook $100,000 and Irving $100,000. The income ratios are 20%,20%and 60%respectively. Gast decides to retire from the partnership. The partnership pays Gst $100,000 cash for her partnership interest. After Gast's retirement ,what was is the balance of Irving's capital account ?
A) $88,000
B) $100,000
C) $112,000
D) $115,000