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 truck's fair value was $16,000, S contributed a new Building costing $40,000 has a fair value off $55,000 What is the total capital that would recorded to S partner Select one: a. 24,000 b. 43,000 C. 28,000 d. 55,000