As part of the initial investment, a partner contributed office equipment that originally cost ₦20,000,000 and on which accumulated depreciation of ₦12,500,000 had been recorded. If the partners agree on a valuation of ₦9,000,000 for the equipment, what amount should be debited to the office equipment account?

A. ₦7,500,000
B. ₦9,000,000
C. ₦9,500,000
D. ₦12,500,000
E. ₦20,000,000