A partnership begins its first year with the following capital balances:

Alexander, Capital	$	74,000
Bertrand, Capital		84,000
Coloma, Capital		94,000

The articles of partnership stipulate that profits and losses be assigned in the following manner:

Each partner is allocated interest equal to 7 percent of the beginning capital balance.

Bertrand is allocated compensation of $18,000 per year.

Any remaining profits and losses are allocated on a 3:3:4 basis, respectively.

Each partner is allowed to withdraw up to $6,000 cash per year.

Assuming that the net income is $84,000 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) $99,416

B) $119,924

C) $100,580

D) $113,924