the calvin-dogwood partnership owns inventory that was purchased for $90,000 the inventory has a current replacement cost of $85,900 and is priced to sell for $125,00. at what amount should the inventory be recorded in the accounts of the new partnership if alexis is to be admited to the partnership?

a. 129,100

b. 85,900

c. 90,000

d. 126,000

e. none of the above