Within the partnership, Manny's capital is $80,000, Mo's is $75,000, and Jack's is $50,000. They share income in a 3:2:1 ratio, respectively. Jack is retiring from the partnership. Each of the following questions, 5 through 7, is independent of the others. 5) Jack is paid $60,000, and no goodwill is recorded. What is the Manny's capital balance after Jack withdraws from the partnership? A) $71,000 B) $75,000 C) $86,000 D) $74,000