Blair Scott started a sole proprietorship by depositing $75,000 cash in a business checking account. During the accounting period, the business borrowed $30,000 from a bank, earned $18,000 of net income, and Scott withdrew $12,000 cash from the business. Based on this information, what is the balance in Scotts capital account at the end of the accounting period?

Multiple Choice

A) $93,000

B) $81,000

C) $72,000

D) $111,000