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