Haley Lauren and timmie formed HL and see a general partnership is equal Partners Haley contributed 55,000 cash Lauren contributed 25,000 cash and property with adjusted basis of 25,000 and a fair market value of 35,000 Camille contributed property with adjusted basis of 43,000 and fair market value of 55000 the partnership May 90,000 and ordinary income for the year and there is no cash or property distribution what is Haley's ending tax Capital account 55,000 85,000 88,447 103,333