Here is a question pertaining to the initial capital balance of a partner formation. The Carboneau and LaFleur Partnership, specializing in hockey supplies, was formed on 1/1/2020. Under the agreement, each partner has an equal initial capital balance accounted for under the goodwill method. The partnership net income or loss is allocated 60% to Carboneau and 40% to LaFleur. In order to form the partnership, Carboneau originally contributed assets costing $30,000 with a fair value of $60,000 on 1/1/2020, while LaFleur contributed $20,000 in cash. Drawings (withdrawals) by the partners during 2020 totaled $3,000 by Carboneau and $9,000 by LaFleur. The Carboneau and LaFleur's 2020 net income was $25,000. LaFleur's initial capital balance in the Carboneau and LaFleur Partnership is