Brown invests cash of $20,000 and a building with a cost of $250,000 and accumulated amortization to date of $95,000 in the Brown and Winter Partnership Both partners agreed upon the building's current market value of $325,000. A mortgage payable of $105,000 is outstanding on the building and will be assumed by the partnership. Brown's capital account would be credited for O A. $165.000 O B. $70,000 OC. $240,000 O D. $175,000