33. Alan, Blake, and Carlos formed ABC general partnership as equal partners. Alan contributed $45,000 cash. Blake contributed $15,000 cash and property with an adjusted basis of $15,000 and a fair market value (FMV) of $30,000. Carlos contributed property with an adjusted basis of $29,000 and a FMV of $45,000. The partnership had $81,000 in ordinary income for the year. What is Blakes ending book capital account?