Olivia Greer is a partner in Made for You. An analysis of Greer's capital account indicates that during the most recent year, she withdrew $40,000 from the partnership. Her share of the partnership's net loss was $26,000 and she made an additional equity contribution of $30,000. Her capital account ended the year at $170,000. What was her capital balance at the beginning of the year?

$232,000

$206,000

$134,000

$144,000

$174,000