A partnership has the following capital balances with partners' profit and loss percentages indicated parenthetically:

Henry (40%)	$	62,000
Thomas (25%)		70,000
Catherine (35%)		144,000

Anne is going to invest $54,000 into the business to acquire a 30 percent ownership interest. Goodwill is to be recorded. What will be Annes beginning capital balance?

• $118,286

• $99,000

• $82,800

• $54,000