Caitlin, Rowan, and Ashlee formed CR&A$,$ a general partnership, as equal partners. Caitlin contributed $$50,000$ cash. Rowan contributed $$20,000$ cash and property with an adjusted basis of $$20,000$ and a FMV of $$30,000.$ Ashlee 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 Rowan's ending tax capital account?