Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
On January 1,2014,Penelope Company acquired a 90% interest in Leah Company for $180,000 cash.On January 1,2014,Leah Company had the following assets and liabilities: Push-down accounting is used for the acquisition.
-Assume the parent company theory is used.On January 2,2014,Leah Company will report Goodwill of ________ and Accounts Receivable of ________ on Leah's balance sheet.

A) $27,000;$30,000
B) $27,000;$35,000
C) $30,000;$30,000
D) $45,000;$34,500