On December 31,2009,Add-On Company Acquired 100 Percent of Venus Corporation's

On December 31,2009,Add-On Company acquired 100 percent of Venus Corporation's common stock for $300,000.Balance sheet information Venus just prior to the acquisition is given here:
At the date of the business combination,Venus's net assets and liabilities approximated fair value except for inventory,which had a fair value of $60,000,land which had a fair value of $125,000,and buildings and equipment (net) ,which had a fair value of $250,000.

-Based on the information provided,what amount of differential will be reflected in a consolidation workpaper to prepare a consolidated balance sheet immediately after the business combination?

A) $0
B) $45,000
C) $15,000
D) $85,000