4. Danny and Vicky are forming a partnership. Danny will invest a truck with a book value of $10,000 and a fair market value of $14,000. Vicky will invest a building with a book value of $30,000 and a fair market value of $45,000 with a loan of $15,000. What amount should be recorded in Vicky's capital account? (2 Points) 14,000 30,000 27,000 45,000