A partnership begins its first year of operations in the following capital balances: Allen, Capital (30% of gains and losses).$60,000 Burns, Capital (20% of gains and losses).$30,000 Claud, Capital (50% of gains and losses).$90,000 Each partner is allocated interest equal to 10% of the beginning capital balance. Burns is compensated at $6,000 per year. The net income of the year is $30,000. What is the ending capital balance of Burns for the first year?