Mandy Is a 40% Partner in the Tea Shop

Mandy is a 40% partner in The Tea Shop.The ACB of her partnership interest at the beginning of 20x2 was $50,000.During 20x2,the partnership earned business income of $200,000 and a taxable capital gain of $12,000.Mandy withdrew $10,000 from the partnership for personal expenses during the year.What is the ACB of Mandy's partnership interest at the beginning of 20x3?

A) $124,800
B) $129,600
C) $252,000
D) $264,000