At what amount will the building be recorded, Accounting Basics

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At what amount will the building be recorded

Patti and Pam are forming a partnership. Patti will invest a piece of equipment with a book value of $6,068 and a fair market value of $11,522. Pam will invest a building with a book value of $39,286 and a fair market value of $75,432 .

At what amount will the building be recorded?

a.$39,286

b.$11,522

c. $6,068

d.$75,432

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