Aaron and Bosh form a partnership. Aaron contributes $$20,000$ cash and merchandise inventory with a current market value of $$62,000.$ Bosh contributes $$3,000$ in cash and land with a current market value of $$35,000($cost of $$2$

A$.$ Bosh, Capital is credited for $$38,000.$

B$.$ Bosh receives a bonus of $$35,000$ from Aaron.

C$.$ Bosh, Capital is debited for $$23,000.$

D$.$ Bosh, Capital is credited for $$23,000.$