Partner a First Contributed $20,000 of Capital into an Existing

Partner A first contributed $20,000 of capital into an existing partnership on February 1, 2008. On June 1, 2008, the partner contributed another $20,000. On September 1, 2008, the partner withdrew $15,000 from the partnership. Withdrawals in excess of $5,000 are charged to the partner's capital account. The partnership's fiscal year end is December 31. The annual weighted-average capital balance is ____.

A) $25,000
B) $26,667
C) $28,334
D) $30,000