Chico and Amos Decide to Be Partners in the Storage

Chico and Amos decide to be partners in the storage and delivery business. Chico has some land with buildings to contribute, and Amos has a large van and a small truck to contribute. After two years (and sharing profits equally) , they decide that the business is not worth all the trouble, so they liquidate. The land and buildings bring $45,000 and the two vehicles bring $7,000. How should the proceeds be divided?

A) It depends on whether they want to remain friends.
B) It all depends on their original intentions as to what was partnership property.
C) Chico should get the $45,000.
D) Since they are equal partners, they should each get $26,000.
E) In absence of a clear agreement, the Partnership Act gives each back their original investment.