On July 1,20X9,Playa Corporation Paid $340,000 for All of Seashore

Multiple Choice

On July 1,20X9,Playa Corporation paid $340,000 for all of Seashore Company's outstanding common stock.On that date,the costs and fair values of Seashore's recorded assets and liabilities were as follows:

-Based on the preceding information,the differential reflected in a consolidation worksheet to prepare a consolidated balance sheet immediately after the business combination is:

A) $0.
B) $25,000.
C) $70,000.
D) $45,000.