Sandra and Kelsey are forming a partnership. Sandra wil invest a piece of equipment with a book value of $4,200 and a fair market value of $14,300. Kelsey will invest a building with a book value of $41,500 and a fair market value of $54,900 What amount will be recorded to Kelsey's capital account? Oa. 541.500 Ob. $14,300 Oc. $54.900 Od. 54,200