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At the beginning of the year, Qi’Ra’s capital account balance in the Corellia Partnership was $75,000.During the tax year, Qi’Ra contributed property with a basis of $10,000 and a fair market value of$15,000. Her share of the partnership’s ordinary income and separately stated income and deductionitems was $50,000. At the end of the year, the partnership distributed $20,000 of cash to Qi’Ra. Inaddition, the partnership allocated $16,000 of recourse debt and $12,000 of nonrecourse debt toQi’Ra. What is Qi’ra’s ending capital account balance?