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Maxwell and Smart are forming a partnership. Maxwell is investing a building that has a market value of $87,000. However, the building carries a $49,000

Maxwell and Smart are forming a partnership. Maxwell is investing a building that has a market value of $87,000. However, the building carries a $49,000 mortgage that will be assumed by the partnership. Smart is investing $34,000 cash. The balance of Maxwell's Capital account will be:

$38,000.

$87,000.

$49,000.

$53,000.

$72,000.

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