Assume that there are three partners in a partnership, A, B, and C. Partners A and B each began the year with a capital account of $400,000. Partner C was admitted to the partnership during the year with a capital contribution of $200,000. The Partnership Agreement provides for a salary to Partner C of $45,000 and interest on the respective Capital Accounts of $25,000/$20,000/$10,000, respectively. During the year, the partners withdrew $30,000/$20,000/$10,000 and the allocation of profit was $80,000/$90,000/$40,000, respectively. What is the balance in Partner B's capital account at the end of the year? O $400,000 O $475,000 $285,000 $490,000