Forman and Berry Are Forming a Partnership

Forman and Berry are forming a partnership.Forman will invest a building that currently is being used by another business owned by Forman.The building has a market value of $80,000.Also,the partnership will assume responsibility for a $20,000 note secured by a mortgage on that building.Berry will invest $50,000 cash.For the partnership,the amounts to be recorded for the building and for Forman's Capital account are:

A) Building,$80,000 and Forman,Capital,$80,000.
B) Building,$60,000 and Forman,Capital,$60,000.
C) Building,$60,000 and Forman,Capital,$50,000.
D) Building,$80,000 and Forman,Capital,$60,000.
E) Building,$60,000 and Forman,Capital,$80,000.