A partner invests into a partnership a building with an original cost of $360,000 and accumulated depreciation of $160,000. this building has a $280,000 fair value. as a result of the investment, the

A partner invests into a partnership a building with an original cost of $360,000 and accumulated depreciation of $160,000. this building has a $280,000 fair value. as a result of the investment, the partner's capital account will be credited for