Partners Ken and Macki each have a $40,000 capital balance and share income and losses in a ratio of 3:2. Cash equals $20,000, noncash assets equal $120,000, and liabilities equal $60,000. If the noncash assets are sold for $80,000, the Macki's capital account will

decrease by $40,000

decrease by $16,000

decrease by $24,000

increase by $24,000