_____ Luca and Mira Formed a Partnership on 7/1/06 and Contributed

_____ Luca and Mira formed a partnership on 7/1/06 and contributed the following assets.
The realty was subject to a mortgage of $25,000, which was assumed by the partnership. The partnership agreement provides that Luca and Mira will share profits and losses in the ratio of one-third and two-thirds, respectively. Mira's capital account at 7/1/06 should be

A) $400,000
B) $391,667
C) $375,000
D) $310,000
E) None of the above.