Use the Following Information to Answer the Following Questions

Use the following information to answer the following questions. Izabelle and Marta are forming a partnership. Izabelle will invest a piece of equipment with a book value of $7,500 and a fair market value of $20,000. Marta will invest a building with a book value of $40,000 and a fair market value of $58,000.
What amount will be recorded to Izabelle's capital account?

A) $20,000
B) $7,500
C) $27,500
D) $12,500