B and S formed a partnership. B contributed $8,000 cash and a used truck that originally cost $35,000 and had accumulated depreciation of $15,000. The trucks fair value was $16,000, S contributed a new Building costing 40,000 has a fair value off 55,000

What is the combined total capital that would recorded on partnership

Select one: a. 90,000 b. 79,000 c. 75,000 d. 60,000