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Can you help me on some Partnership accounting formation? Partners A, B and C want to form Partnership ABC. Partner A contributed cash $100,000. Partner

Can you help me on some Partnership accounting formation? Partners A, B and C want to form Partnership ABC. Partner A contributed cash $100,000. Partner B contributed a fixed asset with book value of $50,000, FMV of $100,000. Partner C will contribute a building with a book value of $75,000, FMV of $125,000 and Debt of $25,000. What might be the issues from an accounting point of view for Partnership ABC?

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