Tiana and Alyssa share income equally. For the current year, the partnership remaining net income is $75,000 after accounting for salary allowances. Tiana made withdrawals of $23,000 and Alyssa made withdrawals of $32,000. At the beginning of the year, the capital account balances were: Tiana capital, $92,000 and Alyssa capital, $126,000. Tianas capital account balance at the end of the year is

$131,500

$106,500

$134,000

$129,500