Jane Jones contributed equipment, land and $23,000 cash to a partnership. The equipment had a book vale of $20,000 and a market value of $15,000. The land had a book value of $50,000 and a fair value of $90,000. The partnership also assumed the $25,000 note payable owed by Jane that was used to purchase the land. What amount should be recorded to Jane's capital account? $103,000 $68,000 $128,000 $0