A Ltd and B Ltd Have Established the AB Joint

A Ltd and B Ltd have established the AB Joint Operation. A Ltd has a 60% interest in the joint operation and B Ltd has a 40% interest.
A Ltd contributed an asset with a carrying amount of $90 000 and a fair value of $120 000 and B Ltd agreed to provide technical services to the joint operation over the first two years of operations. The fair value of the technical services was agreed to be $80 000 and the cost to provide the services was estimated at $65 000 at the inception of the joint operation.
As part of its initial contribution entry B Ltd will record a:

A) debit against the services receivable in JO account of $32 000.
B) debit against the plant in JO account of $36 000.
C) credit against the obligation to JO of $39 000.
D) credit against the gain on provision of services of $6000.