Ben and Jerry,two Sole Traders,form a Partnership by Combining Their

Ben and Jerry,two sole traders,form a partnership by combining their net assets.
Jerry contributes:
Cost value Fair value
Cash $20 000Accounts receivable $14 000 $12 500
Ben contributes:
Plant $30 000 $25 000
Accumulated depreciation $7 000
Bank overdraft $6 000
What will be the amount shown in the accumulated depreciation account on formation of the partnership of Ben and Jerry?

A) $7000
B) $5000
C) $1000
D) $Nil