At year$-$end, the Queen City partnership has the following capital balances:

Isabella, Capital

$$130,000$

Catherine, Capital

$110,000$

Elizabeth, Capital

$80,000$

Victoria, Capital

$70,000$

Profits and losses are split on a $3$:$3$:$2$:$2$ basis, respectively. Elizabeth decides to leave the partnership and is paid $$90,000$ from the business based on the original contractual agreement.

The payment made to Elizabeth beyond her capital account was for Elizabeth$$s share of previously unrecognized goodwill. After recognizing partnership goodwill, compute Isabella$$s capital balance after Elizabeth withdraws.