Hazel, Lynn and Chloe formed HL&C, a general partnership, as equal partners. Hazel contributed $50,000 cash, Lynn contributed $20,000 cash as well as property with an adjusted basis of $20,000 and a FMV of $30,000. Chloe contributed property with an adjusted basis of $38,000 and a FMV of $50,000. The partnership made $85,000 in ordinary income for the year. What is Hazel's ending tax capital account? A. $50,000, B. $78,333, C. $83,203, D. $135,000