Lu Is Interested in Purchasing the Assets of Idaho Potato

Lu is interested in purchasing the assets of Idaho Potato Chip Company.Idaho's assets are:
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All of the following statements are correct except:

A) If Lu pays $225,000 for the assets,Lu's basis in the tangible assets will be $200,000.
B) If Lu buys the stock of Idaho for $225,000,the basis in the assets will be $118,400.
C) If Lu pays $225,000 for the assets,Lu will have a basis in the building of $129,000.
D) If Lu buys the stock of Idaho for $225,000,he will recognize goodwill of $25,000.