A and B have decided to form a partnership. A is going to contribute a depreciable asset to the partnership as his contribution to the partnership. The following information regarding the asset to be contributed by A is available:Historical cost of the asset: P$80,000$Accumulated depreciation on the asset: P$35,000$Fair market value of the asset: P$50,000$Agreed value of the asset: P$45,000$Note payable secured for the asset which will be assumed by the partnership: P$$deg $15,000$Based on this information, how much is A$\text{'}$s beginning capital balance in the partnership?