A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically. Anderson (30%) $50,000 Barry (10%) $70,000 Carol (40%) $120,000 Derick (20%) $150,000 Elsa contributes $45,000 in cash to the business to receive a 10 percent interest in the partnership. Goodwill is to be recorded. What will be Carol's capital balance after this new investment? $114.000 O $144,000 $132,000 $126.000