3.Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $10,000 and a fair value of $14,000. Sandy will invest a building with a book value of $30,000 and a fair value of$42,000 with a mortgage of $15,000. What amount should be recorded in Sandys capital account? a.$30,000b.$27,000c.$42,000d.$14,000,