Partners Helen, Beth, and Cathy have capital account balances of $$95000$ each. The income and loss ratio is $5$:$2$:$3,$ respectively. In the

process of liquidating the partnership, noncash assets with a book value of $$65000$ are sold for $$30900.$ The balance of Beth's Capital

account after the sale is

$$104270.$

$$66300.$

$$88180.$

$$75500.$