The Partnership of Abel and Caine Was Formed on February

The partnership of Abel and Caine was formed on February 28, 2017. At that date the following assets were invested: The building is subject to a mortgage loan of $280,000, which is to be assumed by the partnership. The partnership agreement provides that Abel and Caine share profits or losses 30% and 70%, respectively. Caine's capital account at February 28, 2017, should be

A) $1,080,000.
B) $1,360,000.
C) $1,176,000.
D) $952,000.