Use the Following Information to Answer Bellow Questions
DataCloud Purchased

Use the following information to answer bellow Questions
DataCloud purchased all of the shares of Supercore for $30 million in cash. The balance sheets of DataCloud and Supercore just after the acquisition appear bellow, along with fair value information for Supercore's net assets.
$\begin{array}{|l|r|r|r|}\hline &\text { DataCloud } & \text { Supercore }\\\hline &\text { Book Value } & \text { Book Value } & \text { Fair value } \\\hline&&\text { Dr (Cr) }\\\hline \text { Current assets } & \$ 10,000,000 & \$ 5,000,000 & \$ 4,000,000 \\\hline \text { Plant assets } & 40,000,000 & 36,000,000 & 25,000,000 \\\hline \text { Identifiable intangible assets } & -- & - & 10,000,000 \\\hline \text { Investment in Supercore } & 30,000,000 & - & -- \\\hline \text { Liabilities } & \{35,000,000\} & \{37,800,000\} & \{37,500,000\} \\\hline \text { Capital stock } & \{30,000,000\} & \{5,000,000\} & \\\hline \text { Retained earnings } & \{15,600,000\} & 1,500,000 & \\\hline \text { Treasury stock } & 100,000 & 100,000 & \\\hline \text { Accumulated other comprehensive loss } & 500,000 & \frac{200,000}{} & \\\hline \text { Total } & \$ & \$ \quad 0 & 0 \\\hline\end{array}$

-On the consolidated balance sheet on the date of acquisition, what is the balance for plant assets?

A) $76,000,000
B) $87,000,000
C) $40,000,000
D) $65,000,000