Use the information below to answer the question that follow.

Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $5,500 and a fair market value of $16,200. Kelsey will invest a building with a book value of $30,000 and a fair market value of $57,100. What amount will be recorded to Sandra's capital account?

$16,200

$57,100

$30,000

$5,500