Alaa and Karim form a partnership by combining the assets of their separate businesses. Alaa contributes accounts receivable with a face amount of $$50,000$ and equipment with a cost of $$180,000$ and accumulated depreciation of $$100,000.$ The partners agree that the equipment is to be priced at $$68,000,$ that $$3,500$ of the accounts receivable are completely worthless and are not to be accepted by the partnership, and that $$2,000$ is a reasonable allowance for the uncollectibility of the remaining accounts receivable. Karim contributes cash of $$21,000$ and merchandise inventory of $$44,500.$ The partners agree that the merchandise inventory is to be priced at $$48,000.$ Based on the contributions of Alaa and Karim, the balance of Alaa's Capital account will be:

a$.$ $$114,500$

b$.$ $$116,000$

c$.$ $$112,500$