Joseph and Sandy are forming a partnership. Joseph will invest a truck with a book value of $10600 and a fair value of $13800. Sandy will invest a building with a book value of $29900 accumulated depreciation of $14400, and a fair value of $41400. After the assets of Joseph and Sandy are properly recorded on the partnership's books, what is the total amount of partnership assets? $52000 $43700 $40500 $55200