Crown contributed equipment with a $30,000 carrying amount, a $75,000 original cost, and $55,000 fair value.

The partnership accepted responsibility for the $35,000 mortgage attached to the property. Crown contributed equipment with a $30,000 carrying amount, a $75,000 original cost, and $55,000 fair value. The partnership agreement specifies that profits and losses are to be shared equally but is silent regarding capital contributions. Which partner has the largest April 30, 2003, capital account balance?