5. Rodriguez and Ying start a partnership on July 1, 2017. Rodriguez contributes $4,100 cash, furniture with a current market value of $55,000, and computer equipment. The computer equipment originally cost $48,000 in 2015, with recorded accumulated depreciation of $28,000. The current market value of the computer equipment is $17,000. At what value should the computer equipment be recorded in the accounting records of the partnership?