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Fang is a partner in a partnership and is making a withdrawal in the form of a building. The building was originally contributed by Fang

Fang is a partner in a partnership and is making a withdrawal in the form of a building. The building was originally contributed by Fang at a cost to the partnership of $250,000, while the building originally cost Fang $80,000. At the time of the withdrawal, the building has a net book value of $180,000 and a fair value of $280,000. When Fang withdraws the building from the partnership, what amount will be debited to Fang's partnership account?

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