Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $$7,500$ and a fair market value of $$18,000.$ Kelsey will invest a building with a book value of $$40,000$ and a fair market value of $$44,000.$

What amount will be recorded to Sandra$$s capital account?

a$.$ $$18,000$

b$.$ $$10,500$

c$.$ $$25,500$

d$.$ $$7,500$