Rodriguez and Ying start a partnership on July1, 2019. Rodriguez contributes$4,100 cash, furniture with a current market value of$55,000, and computer equipment. The computer equipment originally cost$48,000 in 2017 with recorded accumulated depreciation of$28,000. The current market value of the computer equipment is$17,000. At what value should the computer equipment be recorded in the accounting records of thepartnership?

A.

$20,000

B.

$48,000

C.

$17,000

D.

$28,000