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A partner invests into a partnership a building with an original cost of $180,000 and accumulated depreciation of $80,000. The building has a $140,000 fair

A partner invests into a partnership a building with an original cost of $180,000 and accumulated depreciation of $80,000. The building has a $140,000 fair value. As a result of the investment, the partner's capital account will be credited for a. $140,000 b. $100,000 c. $180,000 d. $240,000

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