On January 31, 2017, Amy Reid withdrew from Reid, Sayle & Todd, L.L.P. whose partners had an income-sharing ratio of 40%, 35%, and 25%, respectively, for a cash payment of $121,000, despite Reid's having a capital account balance of $100,000 on that date. What will Todd's capital balance be following Reid's withdrawal, assuming that his capital balance prior to the withdrawal was $85,000? *3