On January 2, 2017, NIU Purchased 80% of Huskie Corp

On January 2, 2017, NIU purchased 80% of Huskie Corp. for $128,000. The book value of the Huskie's assets is $120,000, and the book value of its liabilities is $60,000. The fair market value of the net assets is $80,000. Inventory is recorded in Huskie's financial statements at $20,000, but has a fair market value of $30,000. NIU should report inventory at

A) $20,000.
B) $25,000.
C) $30,000.
D) cannot determine from information given.