Sung and Ping have partnership capital account balances of $ $180,000$ and $ $140,000,$ respectively and share profits and losses equally. Luing is admitted to the partnership by investing $ $80,000$ for a one$-$fourth ownership interest. The balance of Ping's capital account after Luing is admitted is

$*$

$ $150,000.$

$ $130,000.$

$ $160,000.$

$ $175,000.$