Partners X and Y comprise the XY partnership and each have $$75,000$ capital balances. Partners X and Y share profits and losses $30\%$ and $70\%,$ respectively. Partner Z is admitted with a $25\%$ ownership interest for a $$90,000$ contribution to the partnership business. If the bonus method is employed to record partner Z$\text{'}$s admission, Z$\text{'}$s capital credit will be