Don, one of the three partners in DFE Company, had a balance of $30,000 in his capital account at the beginning of 2020. Don's portion of the salary allocation was $12,600; his portion of the interest allocation was $1,800. At that point, there was ($36,000) remaining to be allocated on a 3:2:1 ratio, to Don, Elmer, and Frank, respectively. What is the ending balance of Don's capital account? $48,000. ($18,000). ($3,600). O $26,400.