Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $$6,600$ and a fair market value of $$13,400.$ Kelsey will invest a building with a book value of $$32,700$ and a fair market value of $$63,400.$

What amount will be recorded to Kelsey's capital account?

a$.$ $$32,700$

b$.$ $$63,400$

c$.$ $$13,400$

d$.$ $$6,600$