Hannah Johnson contributed equipment, inventory, and $59,000 cash to a partnership. The equipment had a book value of $27,200 and a market value of $34,800. The inventory had a book value of $52,400 but only had a market value of $17,000 due to obsolescence. The partnership also assumed a $13,300 note payable owed by Hannah that was originally used to purchase the equipment.

What amount should be recorded to Hannah's capital account?

a.$97,500

b.$146,200

c.$124,100

d.$125,300