Table 12-2 Tic, Tac, and Toe Have Year-End Capital Balances, Before Closing

Table 12-2
Tic, Tac, and Toe have year-end capital balances, before closing entries, of $202,000, $182,000, and $116,000, respectively. They have agreed to share profits and losses in the ratio of their capital balances.
-Refer to Table 12-2.Assuming the partnership incurs a loss of $105,000,the balance in Tic's capital account after closing out the income summary account is:

A) $159,580
B) $42,420
C) $139,580
D) $73,580