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 fiabilities were equal, what is the fair value of Co. Y s liabilities? (4 Points)