On Jan. 1, 2021 AA, BB and CC formed a partnership by combining their business proprietorships. AA contributed 50,000 worth of cash. BB contributed an office equipment with a book value of 36,000 , cost of 40,000 and a fair value of 80,000. The partnership accepted a mortgage responsibility of 35K for the said equipment. CC on one hand, contributed furniture and fixtures with a book value of 30,000 , cost of 75,000 and a fair value of 55,000. The partnership agreement specifies that profits and losses will be divided equally but they are silent as to the capital contribution. Among the three partners who among them have the highest capital contribution?