Rodriguez and Ying start a partnership on July 1, 2019. Rodriguez contributes $ 4,000 cash, furniture with a current market value of $ 48,000, and computer equipment. The computer equipment originally cost $ 46,000 in 2017 with recorded accumulated depreciation of $ 22,000. 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?