The capital accounts for Hannah Henry and Kelly Hu have balances of $$140,000$ and

$$90,000,$respectively. LeAnne Oswalt and Jen Paddock are admitted to the partnership. Oswalt purchases one$-$fifth of Henry's interest for $$35,000$and one$-$fourth of Hu's interest for $$22,000.$Paddock contributes $$75,000$ cash to the partnership for which she receives an ownership equity of $$75,000.$

$$What is the balance in Oswalt's equity account following this transaction?

No bonus was involved in the transactions.

A$.$$$50,500$

B$.$$$75,000$

C$.$$$57,000$

D$.$$$47,250$