Izabelle and Marta are forming a partnership. Izabelle Willinvest a piece of equipment with a book value of $5.000 and a far 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 At what amount will Izabelle's capital account be recorded? a $15,000 b. $5,000 $60,000 d. $20.000