Nunes, Orta and Paulo are partners providing engineering services. Relevant data regarding income-sharing relationships and capital balances are as follows: Capital Balance Income Share Nunes $ 250,000 20% Orta 180,000 30% Paulo 150,000 50% Totals $ 580,000 100% Paulo retires and receives $160,000 in cash from the partnership. Partnership identifiable net assets are recorded at amounts approximating fair value. If the partial goodwill approach is used, Orta's capital balance after Paolo's retirement is