A Partnership Began on January 1,2020,with Two Partners Mary Snow

A partnership began on January 1,2020,with two partners Mary Snow and Scott Lucas.Mary contributed $53,000 cash and Scott contributed equipment with a fair market value of $33,000.The partners share profits and losses 60:40,with Mary receiving 60%.Partners' withdrawals were $11,000 by Mary and $5500 by Scott.Net income for 2020 was $54,000.What is the balance in Mary's capital account at December 31,2020?

A) $74,400
B) $21,400
C) $53,000
D) $32,400