Ted contributed \\( \\$ 25,000 \\) in cash for a \25 interest in a partnership. His share of the partnership income for the year was \\( \\$ 20,000 \\). In addition, the partnership reported on his Schedule K-1 for the year Ted's Section 179 share of \\( \\$ 4,000 \\), and a share of rental income of \\( \\$ 3,500 \\). What is Ted's tax capital account balance reported on his Schedule K- 1 for the tax year? \\( \\$ 52,500 \\) \\( \\$ 44,500 \\) \\( \\$ 40,500 \\) \\( \\$ 25,500 \\)