HELP! Stuck on homework! Need help and need it answered quick. Due in 1 HOUR!

QUESTION 9 All Santorini joins a partnership contributing equipment with a cost of $90,000 and accumulated amortization of $25,000 The market value of the equipment is $80,000. The replacement value is $100,000 At what value would the equipment be recorded at in the partnership? $80,000 O $90,000 O $65.000 O $100,000