Danny and Vicky are forming a partnership. Danny will invest a truck with a book value of $10,000 and a fair market value of $27,000. Vicky will invest a building with a book value of $30,000 and a fair market value of $42,000 with a loan of $28,000. What amount should be recorded in Vicky's capital account? a. $42,000 Ob. $14,000 O c. $27,000 O d. $30,000