At the beginning of the year, Akeno's capital account balance in the MAP Partnership was $80,000. During the tax year, Akeno contributed property with a basis of $20,000 and a fair market value of $50,000. Akeno's share of the partnership's ordinary income and separately stated income and deduction items was $41,000. At the end of the year, the partnership distributed $10,000 of cash to Akeno. Also, the partnership allocated $10,000 of recourse debt to Akeno. What is Akeno's ending capital account balance? a. $69,000 b. $131,000 c. $151,000 d. $90,000 e. $80,000