David, Chris and John formed a partnership on July31, 2017. They decided to share profitsequally, but inserted a clause in the partnership agreement where any losses would be allocated in the ratio of4:3:2, respectively. For the year ended December31, 2017, the firm earned a net income of$47,000. However, for the year ended December31, 2018, the firm incurred a loss of$65,000. Assuming that John had an initial capital contribution of$36,000 and made nowithdrawals, what is the balance ofJohn's Capital account as of December31, 2018?(Assume that none of the partners made any further contributions to their capitalaccounts.)

A.

$34,778

B.

$36,000

C.

$51,667

D.

$37,222