Suzanne Mi, Starting Her Own Business, Made an Investment of a Building

Suzanne Mi, starting her own business, made an investment of a building to the company. The building is valued at $400,000 with a $360,000 outstanding mortgage payable.
The effect of this transaction on the accounting equation of the business would be to:

A) Increase assets by $40,000
B) Increase assets by $360,000
C) Increase stockholders' equity by $40,000
D) Increase stockholders' equity by $400,000