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 $2,500 and a fair market value of $18,000. Key wil west a building with a book value of $40,000 and fair market value of $44,000 What amount will be recorded to Kelsey's capital account? $14,000 6. 544,000 DE $24,000 d. 340.000