Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $6,300 and a fair market value of $15,900. Kelsey will invest a building with a book value of $44,800 and a fair market value of $69,200. What amount will be recorded to Kelsey's capital account?

a.$44,800 b.$6,300 c.$69,200 d.$15,900