Why does my friend need a master account on his PS4 and now I have to pay for Play Station Plus?

My friend got a PS4 for his birthday and wants to get PlayStation Plus ASAP, but he found out that the master account has to pay for it, (or at least hold the funds). The original owner of the PS4 has the master account and he can't even access it anymore since the PS4 was wiped of all it's data for the new user. Now I signed up to do the master account thing and now I have to hold the funds, I don't want to pay for his PlayStation Plus! Help? We need a way for only him to pay.