Mercury Corporation Acquired 100 Percent of the Stock of Jupiter

Mercury Corporation acquired 100 percent of the stock of Jupiter Company when the book value of Jupiter's net assets was $250,000.The fair value of Jupiter's net assets was $280,000 on the acquisition date.
-Based on the preceding information,what amount will be recorded by Mercury as its investment in Jupiter if it paid $275,000 for the acquisition?

A) $250,000
B) $275,000
C) $280,000
D) $300,000