8. In the working paper for consolidated balance sheet prepared on the date of the business combination of a parent company and its wholly owned subsidiary, whose liabilities had current fair values equal to their carrying amounts, the total of the Eliminations column is equal to:

a. The current fair value of the subsidiary’s identifiable net assets.

b. The total stockholder’s equity of the subsidiary.

c. The current fair value of the subsidiary’s total net assets, including goodwill.

d. An amount that is not determinable.