Abbott and Baker form a partnership with each partner contributing $$50,000$ cash. Abbott will have more to do with the day$-$to$-$day operations of the partnership so the partnership agreement calls for Abbott to get $80\%$ of the partnership's earnings. During the first year of operations, the company earned $$45,000$ revenue and incurred and paid $$25,000$ of expenses. Each partner withdrew $$2,000$ at the end of Year $1.$

What is the value of Baker's Capital account on the Year $1$ Balance Sheet?

$$52,000$

$$54,000$

$$50,000$

$$58,000$