Maxwell and Smart are forming a partnership. Maxwell is investing a building that has a market value of $$90,000.$ However, the building has a $$46,000$ note

payable that will be assumed by the partnership. Smart is investing $$40,000$ cash. The balance of Maxwell's Capital account will be:

Multiple Choice

$$84,000.$

$$46,000.$

$$50,000.$

$$90,000.$

$$44,000.$