Super and Man agree to form a partnership. Super is to contribute 135,600 cash and equipment that has a carrying value of 135,000 and a fair value of 115,000. The equipment, however, has a mortgage attached to it and it is agreed by the partners that they will assume it. Man, on the other hand contributed 240,000 cash. They share profits and losses in the ratio of 4:5. Furthermore, part of their agreement is to bring their initial capital in conformity with their profit and loss ratio. How much is the mortgage of the equipment?

a. 10, 600

b. 58,600

c. 78, 600

d. 34,600