Brittney and Yajaira are forming a partnership. Brittney will invest a piece of equipment with a book value of $7,500 and a current market value of $18,000. Yajaira will invest a building with a book value of $40,000 and a current market value of $44,000. How much should be debited to the building account in the partnership books? O a. $40,000 O b. $84,000 O c. $44,000 O d. $4,000