B and S formed a partnership. B contributed $8, cash and a used truck that originally cost $35,000 and had accumulated depreciation of $15,000. The truck's fair value was $16,000, S contributed a new Building costing 40,000 has a fair value off 55,000 What is the combined total capital that would recorded on partnership Select one: a. 60,000 b. 75,000 C. 90,000 d. 79,000