【单选题】If a person starting a business had an investment of a building, valued at $300,000 with an $180,000 outstanding mortgage and issued shares for the balance, the effect would be to:
A.
increase assets by $120,000.
B.
increase assets by $180,000.
C.
increase shareholders’ equity by $120,000.
D.
increase shareholders’ equity by $300,000.