On December 31,20X9,Pluto Company Acquired 100 Percent of Saturn Corporation's

On December 31,20X9,Pluto Company acquired 100 percent of Saturn Corporation's common stock for $300,000.Balance sheet information for Saturn just prior to the acquisition is given here:
At the date of the business combination,Saturn's net assets and liabilities approximated fair value except for inventory,which had a fair value of $60,000,land which had a fair value of $125,000,and buildings and equipment (net) ,which had a fair value of $250,000.
-Based on the information provided,what amount of goodwill will be included in the consolidated balance sheet immediately following the acquisition?

A) $30,000
B) $15,000
C) $85,000
D) $45,000