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D is corrent. The investment in the capital of a partnership should be measured at the fair market value of the assets contributed. This is necessary to achieve equity between the partners. Remember that the partnership is a separate reporting entity; any gains (losses) reported by the partnership should result solely from the activities of the partnership. If the property were recorded by the partnership at the proprietors’ book value, a gain (loss) may ultimately become recognized by the partnership which is actually attributable to the time period prior to when the property was acquired by the partnership.
A is incorrect. The investment in the capital of a partnership should be measured at the fair market value of the assets contributed.  This is necessary to achieve equity between the partners.  Remember that the partnership is a separate reporting entity; any gains (losses) reported by the partnership should result solely from the activities of the partnership.  If the property were recorded by the parnership at the proprietors’ book value, a gain (loss) may ultimately become recognized by the partnership which is actually attributable to the time period prior to when the property was acquired by the partnership. 
B is incorrect. The investment in the capital of a partnership should be measured at the fair market value of the assets contributed.  This is necessary to achieve equity between the partners.  Remember that the partnership is a separate reporting entity; any gains (losses) reported by the partnership should result solely from the activities of the partnership.  If the property were recorded by the parnership at the proprietors’ book value, a gain (loss) may ultimately become recognized by the partnership which is actually attributable to the time period prior to when the property was acquired by the partnership.
A is incorrect. The investment in the capital of a partnership should be measured at the fair market value of the assets contributed.  This is necessary to achieve equity between the partners.  Remember that the partnership is a separate reporting entity; any gains (losses) reported by the partnership should result solely from the activities of the partnership.  If the property were recorded by the parnership at the proprietors’ book value, a gain (loss) may ultimately become recognized by the partnership which is actually attributable to the time period prior to when the property was acquired by the partnership.