Maxwell and Smart are forming a partnership. Maxwell is investing a building that has a market value of $81,000. However, the building has a $55,000 note payable that will be assumed by the partnership. Smart is investing $22,000 cash. The balance of Maxwell's Capital account will be:

Select one:

a. $55,000

b. $26,000.

c. $59,000.

d. $48,000.

e. $81,000.