balance of capital account

balance of capital account
On June 30, 2006, the balance sheet for the partnership of Coll, Maduro, and Prieto, together with their respective profit and loss ratios, were as follows:
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Assets, at cost
$180,000
Coll, loan
$ 9,000
Coll, capital (20%)
42,000
Maduro, capital (20%)
39,000
Prieto, capital (60%)
90,000
Total
$180,000
Coll has decided to retire from the partnership. By mutual agreement, the assets are to be adjusted to their fair value of $216,000 at June 30, 2006. It was agreed that the partnership would pay Coll $61,200 cash for Coll’s partnership interest, including Coll’s loan which is to be repaid in full. No goodwill is to be recorded. After Coll’s retirement, what is the balance of Maduro’s capital account?
$36,450
$39,000
$45,450
$46,200