Danny and Vicky Are Forming a Partnership

Danny and Vicky are forming a partnership. Danny will invest a truck with a book value of $10,000 and a fair market value of $14,000. Vicky will invest a building with a book value of $30,000 and a fair market value of $42,000 with a mortgage of $15,000. What amount should be recorded in Danny's capital account?

A) $30,000
B) $27,000
C) $42,000
D) $14,000