Danny and Vicky are forming a partnership. Danny will invest a truck with a book value of $20,000 and a fair value of $28,000. Vicky will invest a building with a book value of $60,000 and a fair value of $84,000 with a mortgage of $30,000. What amount should be recorded in Vicky's capital account?

a. $60,000

b. $54,000

c. $84,000

d. $28,000

And How much will be recorded in Danny's capital account?

a. $60,000

b. $54,000

c. $84,000

d. $28,000

(Give proper and complete explanation)