Anderson and Blair form a partnership. Anderson contributes $12,000 cash and merchandise inventory with a current market value of $50,000. Blair contributes $6,000 in cash and land witha current market value of $45,000 (cost of $30,000). Which of the following is correct? 0 A. 0 B. Blair, Capital is credited for $51,000. Blair receives a bonus of $45,000 from Anderson. C. Blair, capital is credited for $36,000. D. Blair, Capital is debited for $36,000