The net income of the Rice and Nance partnership is $300,000. The partnership agreement specifies that Rice and Nance have a salary allowance of $80,000 and $120,000, respectively. The partnership agreement also specifies an interest allowance of 10% on capital balances at the beginning of the year. Each partner had a beginning capital balance of $200,000. Any remaining net income or net loss is shared equally. What is the balance of Nance's Capital account at the end of the year after net income has been distributed?