On december 31, 20x1, pine corporation acquired 100 percent ownership of sap corporation. on that date, sap reported assets and liabilities with books values of $450,000 and $200,000, respectively, common stock outstanding of $150,000, and retained earnings of $100,000. the book values and fair values of sap's assets and liabilities were identical except for land which had increased in value by $15,000 and inventories which had decreased by $5,000.42) based on the preceding information, what amount of goodwill will be reported in the consolidated balance sheet on the acquisition date if the acquisition price was $240,000? a) $35,000b) $30,000c) $20,000d) $0