On January 1, 2015, Como Company Purchased 45% of the Outstanding

On January 1, 2015, Como Company purchased 45% of the outstanding common shares of the Lite Company for $200,000. The net assets of Lite Company totaled $400,000. The inventory had a book value of $100,000 and a fair value of $120,000. Excess cost attributable to inventory is written off in 2015. During 2015, Lite Company earned $200,000 and declared a dividend of $40,000 for the year.
-The amount of the excess cost over book value attributable to inventory written off in 2015 is

A) $3,000.
B) $4,500.
C) $7,500.
D) $9,000.