Raymond Jankowski and Nicholas Perez are partners, and each has a capital balance of $$60,000.$ To gain admission to the partnership, Lacey Stroll pays $$42,000$ directly to Perez for one$-$half of his equity. Stroll's capital account will reflect an equity interest of:

Multiple Choice

$$60,000.$

$$30,000.$

$$42,000.$

$$40,000.$