A partner invests into a partnership a building with a $70,000 carrying value and $90,000 fair market value. The related mortgage payable of $30,000 is assumed by the partnership. The entry to record the investment in partnership is a Building 90,000 Capital 90,000 70,000 b. Building Mortgage Payable Capital 30.000 40,000 90.000 C Capital Mortgage Payable Building 30.000 50.000 90,000 d Capital Mortgage Payable Building 35,000 35.000