Dalworth and Minor have decided to form a partnership. Minor is going to contribute a depreciable asset to the partnership as her equity contribution to the partnership. The following information regarding the asset to be contributed by Minor is available: Historical cost of the asset $ 84,000 Accumulated depreciation on the asset $ 44,000 Note payable secured by the asset and assumed by the partnership $ 27,000 Agreed-upon market value of the asset $ 49,000 Based on this information, Minor's beginning equity balance in the partnership will be:

$84,000

$49,000

$27,000

$40,000

$22,000