Izabelle and Marta are forming a partnership. Izabelle will invest a piece of equipment with a book value of $5,000 and a fair market value of $15,000. Marta will invest a building with a book value of $30,000 and a fair market value of $35,000. What is the total capital of the new partnership? Select one: O a. $50,000 O b. $40,000 O c. $35,000 O d. $45,000 Clear my choice A partner invests into a partnership a building with an original cost of $360,000 and accumulated depreciation of $160,000. This building has a $280,000 fair value. As a result of the investment, the partner's capital account will be credited for Select one: O a. $480,000. O b. $360,000. O c. $200,000. O d. $280.000