Stokely and Leder are forming a partnership. Stokely invests a building that has a market value of \($250,000;\) and the partnership assumes responsibility for a \($50,000\) note secured by a mortgage on that building. Leder invests \($100,000\) cash. For the partnership, the amounts recorded for the building and for Stokely’s Capital account are these:

a. Building, \($250,000;\) Stokely, Capital, \($250,000\).

b. Building, \($200,000;\) Stokely, Capital, \($200,000\).

c. Building, \($200,000;\) Stokely, Capital, \($100,000\).

d. Building, \($200,000;\) Stokely, Capital, \($250,000\).

e. Building, \($250,000;\) Stokely, Capital, \($200,000\).