IAlan and Brindha began a partnership carrying on an active business in $2023.$ Each contributed cash of $$90,000$ and agreed to share profits equally. In $2023$ the partnership income consisted of business income of $$220,000,$ taxable capital gains of $$12,000$ and eligible dividends of $$14,000.$ Each partner withdrew cash of $$60,000.$ Determine the ACB of Alan$$s partnership interest on January $1,2024.$