Ben and Jerry,two Sole Traders Form a Partnership by Combining

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 $7000
Bank overdraft $6000
The amount credited to Jerry's capital account is:

A) $34 000.
B) $32 500.
C) $26 500.
D) $(12 500) .