Rodriguez and Ying start a partnership on July$1,2025.$ Rodriguez contributes $ $4$ comma $000$cash$,$ furniture with a current market value of $ $45$ comma $000,$ and computer equipment. The computer equipment originally cost $ $44$ comma $000$ in $2023$ with recorded accumulated depreciation of $ $26$ comma $000.$ The current market value of the computer equipment is $ $17$ comma $000.$ At what value should the computer equipment be recorded in the accounting records of the$$ partnership?

Question content area bottom

Part $1$

A$.$$ $18$ comma $000$

$ $18$ comma $000$

B$.$$ $44$ comma $000$

$ $44$ comma $000$

C$.$$ $26$ comma $000$

$ $26$ comma $000$

D$.$$ $17$ comma $000$

$ $17$ comma $000$