As part of the initial investment, Ray Blake contributes equipment that had originally cost $$125,000$ and on which accumulated depreciation of $$100,000$ has been recorded. If similar equipment would cost $$150,000$ to replace and the partners agree on a valuation of $$29,000$ for the contribu equipment, what amount should be debited to the equipment account?

$$ a$.$ $$125,000$

b$.$ $$29,000$

c$.$ $$150,000$

d$.$ $$100,000$