A, B, and C form a partnership to conduct a welding business. A contributes $500 in cash, B contributes land worth $500, in which his adjusted basis is $200, and C contributes accounts receivable worth $500, in which his adjusted basis is $0. Each partner receives a 1/3 interest in capital and profits. How much is the total of all of the partner's capital accounts?

A) $1,500
B) $700
C) $1,200
D) $180.000