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Bernstein invests office equipment with a fair market value of $62,000, delivery equipment with a fair market value of $75,000, and cash of $30,000.

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Bernstein invests office equipment with a fair market value of $62,000, delivery equipment with a fair market value of $75,000, and cash of $30,000. He owes $27,000, represented by a notem on the delivery equipment. The amount of Bernsteins' capital would be Oa. $140,000. Ob. $137,000. Oc $30.000 Od. $167,000. M hp O 0 901

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