X launched a business 3 years ago and currently has capital of $\$175\,000$. During that time, profits totalled $\$73\,000$ and drawings came to $\$52\,000$. In year 2 he added cash of $\$35\,000$, and in year 3 he withdrew, for his own use, a non-current asset with a net book value of $\$4\,000$. What amount of capital did he have when the business began?
- A$\$67\,000$
- B$\$115\,000$
- C$\$123\,000$
- D$\$158\,000$