The net income of the Rice and Nance is $180,000.The partnership agreement specifies that rice and nance have asalary allowance of $48,000 and $72,000, respectively.The parnership agreement also specifies an interst allowance of 10% on caoital balances at the beginnig of the year .Each partner had abeginning capital balance of $120,000.Any remaining net income or net loss is shared equally. What is the balance of Nance's capital at the end of the year after net income has been distributed ?
A) $204,000
B) $192,000
C) $222,000
D) $210,000