Dalworth and Minor Have Decided to Form a Partnership

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:

Based on this information,Minor's beginning equity balance in the partnership will be:

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