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Miguel contributed an additional ( $ 20,000 ) of cash to his partnership interest when his tax capital account balance was ( $ 5,000 ).

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Miguel contributed an additional \\( \\$ 20,000 \\) of cash to his partnership interest when his tax capital account balance was \\( \\$ 5,000 \\). At the end of the year, he received a distributive share of ordinary income of \\( \\$ 8,000 \\) and a share of charitable contributions paid by the partnership of \\( \\$ 1,000 \\). What is Miguel's tax capital account balance in his partnership interest? \\[ \\begin{array}{l} \\$ 20,000 \\\\ \\$ 27,000 \\\\ \\$ 32,000 \\\\ \\$ 34,000 \\end{array} \\]

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