10. On December 31, 20x9, Add-On Company acquired 100 percent of Venus Corporation's common stock for $300,000. Balance sheet information for Venus just prior to the acquisition is given here Cash and Receivables Inventory Land Buildings and Equipment (net) Total Assets $35,000 75,000 100,000 220,000 $430,000 $65,000 150,000 100,000 115,000 $430,000 Accounts Payable Bonds Payable Common Stock Retained Eamings Total Liabilities and Stockholders' Equity At the date of the business combination, Venus's net assets and liabilities approximated fair value except for inventory, which had a fair value of $60,000, land which had a fair value of $125,000, and buildings and equipment (net), which had a fair value of $250,000. Based on the information provided, what amount will be included as investment in Venus Corporation in the consolidated balance sheet immediately following the acquisition? A) $0 B) $300,000 C) $340,000 D) $385,000