Mackenzy and Caroline are partners sharing profits and losses equally. Capital account balances at 1 January 2019 are $50,000 and $50,000 respectively. On this date, a new partner, Kamala, joins the business, introducing capital of $30,000. Land and buildings are revalued by $100,000 and goodwill is valued at $20,000. After the admission of Kamala, the profit share is revised to 2:2:1 and goodwill is to be eliminated from the books. What is the balance on Caroline's capital account after this transaction has been accounted for?

A $60,000

B $102,000

C $110,000

D $52,000