Caitlin, Robyn, and Hailee formed CR&H, a general partnership, as equal partners. Caitlin contributed $50,000 cash. Robyn contributed $20,000 cash and property with an adjusted basis of $20,000 and a FMV of $30,000. Hailee contributed property with an adjusted basis of $38,000 and a FMV of $50,000. The partnership had $60,000 in ordinary income for the year. What is Robyn's ending tax capital account?

$40,000

$50,000

$60,000

$70,000