Patti and Pam are forming a partnership. Patti will invest a piece of equipment with a book value of $4,822 and a fair market value of $12,687. Pam will invest a building with a book value of $32,805 and a fair market value of $61,838.

At what amount will Patti's capital account be recorded?

Select the correct answer.

A)$32,805 B)$4,822 C)$12,687

D)$61,838