_____ on 7/1/06, Pablex Acquired 75% of Sablex's Outstanding Common

_____ On 7/1/06, Pablex acquired 75% of Sablex's outstanding common stock for $180,000 cash. Selected data pertaining to Sablex as of the acquisition date follow:
In the consolidated balance sheet prepared at the acquisition date under the parent company concept, the Patent account would be reported at

A) $87,000
B) $100,000
C) $112,000
D) $116,000
E) None of the above.