1 Brady and Dylan are forming a partnership. Brady will invest a building that has a book value of $80,000 and a market value of $95,000. Also, the partnership will assume responsibility for a $25,000 note secured by a mortgage on that building. Dylan will invest $60,000 cash. For the partnership, the amounts to be recorded for the building and for Brady's Capital account are: a. Building, $95,000 and Brady, Capital, $95,000. b. Building, $80,000 and Brady, Capital, $80,000. c. Building, $70,000 and Brady, Capital, $75,000. d. Building, $95,000 and Brady, Capital, $70,000. e. Building, $80,000 and Brady, Capital, $55,000