Donna and Taylor form a partnership. Donna invests a building that has a market value of $348,000; the partnership assumes responsibility for a $124.000 note secured by a mortgage on the property. Taylor invests $99,000 in cash and equipment that has a market value of $74,000. The amounts recorded for total assets and for total partnership capital are: Multiple Choice O Total assets 5521000: total capital 5521000 o 0 Total assets 5645,000; total capital 5645,000 o o 0 Total sets $397.000 total 5521000 0 Total assets 5521000, total catal5397000 o o Total assets $397.000 total cap 5397.000