A and B began a partnership carrying on an active business in 20X5. Each contributed cash of $50,000 and agreed to share profits equally. In 20X5 the partnership income consisted of business income of $140,000, taxable capital gains of $8,000 and eligible dividends of $10,000. Each partner withdrew cash of $40,000. Determine the ACB of As partnership interest on January 1, 20X6