Partner 1 and Partner 2 share income equally. During the current year the partnership net income was $40,000. Partner 1 made withdrawals of $12,000 and Partner 2 made withdrawals of $17,000. At the beginning of the year, the capital account balances were: Partner 1 capital, $42,000; Partner 2 capital, $58,000. Partner 2s capital account balance at the end of the year is what?

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