Rodriguez and Ying Start a Partnership on July 1,2019

Rodriguez and Ying start a partnership on July 1,2019.Rodriguez contributes $4100 cash,furniture with a current market value of $55,000,and computer equipment.The computer equipment originally cost $48,000 in 2017 with recorded accumulated depreciation of $28,000.The current market value of the computer equipment is $17,000.At what value should the computer equipment be recorded in the accounting records of the partnership?

A) $48,000
B) $17,000
C) $20,000
D) $28,000