Tucker and Titus are partners who share income in the ratio of 3:1 (3/4 to Tucker and 1/4 to Titus). Their capital balances are $36,400 and $70,000, respectively. The partnership generated net income of $40,000 for the year. What is Tucker's capital balance after closing the revenue and expense accounts to the capital accounts?

a. $53,120

b. $66,400

c. $39,840

d. $79,680