10.) A partnership begins its first year with the following capital balances: The articles of partnership stipulate that profits and losses be assigned in the following manner: - Each partner is allocated interest equal to 5 percent of the beginning capital balance. - Bertrand is allocated compensation of $45,000 per year. - Any remaining profits and losses are allocated on a 3:3:4 basis, respectively. - Each partner is allowed to withdraw up to $25,000 cash per year. Assuming that the net income is $115,000 and that each partner withdraws the maximum amount allowed, what is the balance in Coloma's capital account at the end of the year? a. $143,000 b. $135,000 c. $168,000 d. $164,000