The Statement of Financial Position of the XY partnership on December $31,2024,$ appears below. Cash Other Assets $$60,000200,000$ Liabilities X$,$ Capital Y$,$ Capital $$60,00090,000110,000$ Total $$260,000$ $$260,000$ X and Y share profits and losses in the ratio $60$:$40.$ Each of the following questions is independent of the others. Refer to the above information. Assume that Z invests $$80,000$ cash into the XY partnership for a one$-$fifth interest in partnership capital and profits, and the total firm capital of the XYZ partnership is $$280,000.$ What is the capital balance of Y after Z is admitted into the partnership? $$ a$.$ $$119,600$ O b$.$ $$112,000$ O c$.$ $$110,000$ d$.$ $$100,400$