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 $5,800 and a fair market value of $12.800. Kelsey will invest a building with a book value of $40,400 and a fair market value of $53.400 What amount will be recorded to Kelsey's capital account?! a. $5,800 Ob. $12,800 Oc. $53,400 Od. $40,400