At the beginning of the year, Vincentina's capital account balance in the VIP Partnership was $90,000. During the tax year, Vincentina contributed property with a basis of $30,000 and a fair market value of $70,000. Vincentina's share of the partnership's loss was $12,000. At the end of the year, the partnership distributed $15,000 of cash to Vincentina. Also, the partnership allocated $20,000 of recourse debt and $35,000 of nonrecourse debt to Vincentina. What is Vincentina's ending capital account balance? a. $120,000 b. $117,000 c. $147,000 d. $90,000 e. $93,000