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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

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

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