Use the following to answer question 4: The net income of the Pine and Miles partnership is $180,000. The partnership agreement specifies that Pine and Miles have a salary allowance of $48,000 and $72,000, 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 $120,000. Any remaining net income or net loss is shared equally. 4. What is the balance of Miles' Capital account at the end of the year, after net income has been allocated? A) $204,000 B) $192,000 C) $222,000 D) $210,000