Ann Franco's capital statement reveals that her drawings during the year are $$40,000.$ She made an additional investment of $$20,000$ and her share of the net loss for the year was $$8000.$ Her ending capital balanc was $$160000.$ What was Ann Franco's begining capital balance?

a$\mathrm{.}208000$

b$\mathrm{.}148000$

c$\mathrm{.}188000$

d$\mathrm{.}180000$