Multiple choice question: Choose the right answer and show your calculations. "Partner 1" invested $30,000 cash and a building with a cost of $500,000 and accumulated amortization to date of $200,000 in a new partnership. The building has a current market value of $450,000. A mortgage payable of $120,000 is outstanding on the building and will be assumed by the partnership. "Partner 1" capital account would be credited for: A) $210,000 B) $330,000 C) $360,000