larry ,Miuel and Nevindraformed LMN general partnership as equal oartners. Larry contributed $50,000 cash. Manuel contributed $25,000 cash and property with an adjusted basis of $10,000 and a fiar market value(FMV) of $25,000. Nevindra contributed property with an adjusted basis of $24,000 and a FMV of 50,000. the partnership had 87,000 in ordinary income for the year. what is manuel ending book capital account?