3 Abbott and Brown form a partnership. Abbott contributes $10000 cash and $40000 in inventory. Brown contributes $5000 in cash and land with a current market value of $30000 (cost of $15000). Which of the following is correct? a Brown, capital is credited for $20000. b Brown, capital is credited for $35000. C Brown, capital is debited for $20000. d Brown receives a bonus of $30000 from Abbott