Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow Questions:
Salsa Company's equity accounts consist of capital stock of $1,500,000 and retained earnings of $500,000. Prance Company pays $8,000,000 for all the voting stock of Salsa Company. The fair value of Salsa's identifiable net assets is $3,500,000 higher than book value.
-If Salsa uses pushdown accounting, what is Salsa's credit to Pushdown Capital?

A) $5,500,000
B) $6,500,000
C) $6,000,000
D) $3,500,000