Hannah Johnson contributed equipment, inventory, and $53,000 cash to a partnership, The equipment had a book value of $25,000 and a market value of $28,000. The inventory had a book value of $50,000 but only had a market value of $15,000 due to obsolescence. The partnership also assumed a $12,000 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account? Oa $116,000 Ob. 396,000 Oe $84.000 Od. $100,000