Hailie, Lauryn, and Camee formed HL&C, a general partnership, as equal partners. Hailie contributed $55,000 cash, Lauryn contributed $25,000 cash and property with an adjusted basis of $25,000 and a FMV of $35,000. Camee contributed property with an adjusted basis of $43,000 and a FMV of $55,000. The partnership made $90,000 in ordinary income for the year. What is Hailie's ending tax capital account? a. $55,000 b. $85,000 c. $88,446 d. $145,000