Maxwell and Smart are forming a partnership. Maxwell is investing a building that has a market value of $180,000. However, the building has a $56,000 note payable that will be assumed by the partnership. Smart is investing $120,000 cash. The balance of Maxwell's Capital account will be:
Multiple Choice
$180,000.
$124,000.
$56,000.
$64,000.
$60,000.