Dalworth and Minor Have Decided to Form a Partnership Based on This Information, Minor's Beginning Equity Balance in the Is

Dalworth and Minor have decided to form a partnership. Minor is going to contribute a depreciable asset to the partnership as her equity contribution to the partnership. The following information regarding the asset to be contributed by Minor is available: $\begin{array} { l } \text { Historical cost of the asset}&\$276,000 \\ \text { Accumulated depreciation on the asset}&\$ 140,000\\ \text { Note payable secured by the asset and assumed by the partnership}&\$180,000 \\ \text { Agreed-upon market value of the asset}&\$ 245,000\\\end{array}$
Based on this information, Minor's beginning equity balance in the partnership will be:

A) $158,000
B) $136,000
C) $276,000
D) $18,000
E) $127,000