Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $6,500 and a fair market value of $11,200. Kelsey will invest a building with a book value of $33,500 and a fair market value of $68,100. What amount will be recorded to the building account?

a. $6.500 

b. 573.200 

c. $34,700 

d. 12.900