Bill's capital account balance in the Star Partnership at the start of the year was $75,600 (under the tax basis method). Bill later contributed property with a basis of $7,900 and a fair market value of $16,600 in the current year. Star Partnership also reported that Bill's share of ordinary income and separately stated income and deduction items was $39,200 . Star Partnership distributed $23,400 of cash to Bill at year end. Also, Star Partnership allocated $11,000 of nonrecourse debt and $15,600 of recourse debt to Bill. Under the tax basis method, Bill's ending capital account balance would be:

$108,000
	$125,900
	$114,900
	$99,300