If a is the total capital of a partnership before the admission of a new partner, b is the total capital of the partnership after the admission of the new partner, c is the amount of the new partner's investment, and d is the amount of capital credited to the new partner, then there is:
a. goodwill to the new partner if b > (a + c) and d < c.
b. goodwill to the old partners if b = a + c and d > c.
c. a bonus to the new partner if b = a + c and d > c.
d. neither bonus nor goodwill if b > (a + c) and d > c.

On january 8, the end of the first weekly pay period of the year, regis company's payroll register showed that its employees earned $22,760 of office salaries and $70,840 of sales salaries. withholdings from the employees' salaries include fica social security taxes at the rate of 6.20%, fica medicare taxes at the rate of 1.45%, $13,260 of federal income taxes, $1,450 of medical insurance deductions, and $860 of union dues. no employee earned more than $7,000 in this first pay period. required: 1.1 calculate below the amounts for each of these four taxes of regis company. regis’s merit rating reduces its state unemployment tax rate to 3% of the first $7,000 paid to each employee. the federal unemployment tax rate is 0.60