10. On 1/1/2020, Co. X acquired 80% of the voting stock of Co. Y at a cost of $150,000. The book values of Co. Y's assets and liabilities at the date of acquisition were $200,000 and $30,000 respectively. Immediately after acquisition a positive goodwill of $15,000 appeared in the consolidated balance sheet. If the book and fair values of Co Y's liabilities were equal what is the fair value of Co. Y's liabilities? (4 Points) 5197.500 5172.500 5202.500 517.500