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Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $9200 and a fair value of $13000. Sandy

Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $9200 and a fair value of $13000. Sandy will invest a building with a book value of $30700 and a fair value of $43000 with a mortgage of $14400. At what amount should the building be recorded?

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