Rodriguez and Ying start a partnership on July 1, 2017. Rodriguez contributes $4,100 cash, furniture with a current market value of $48,000, and computer equipment. The computer equipment originally cost $45,000 in 2015, with recorded accumulated depreciation of $26,000. The current market value of the computer equipment is $21,000. At what value should the computer equipment be recorded in the accounting records of the partnership? OA. OB, OC. $21,000 $26,000 $45,000 D. $19,000