2. On 1/1/2016, the parent company acquired 75% of the subsidiary shares, and the book value and the fair value of the goods held by Y at the time of acquisition, respectively, were $20000 and $30,000. At the end of the year 2016, it was found that the subsidiary company had sold 80% of the goods it had in 1/1/2016. On 12/31/2016 the goods appeared as follows for the two companies: the parent company $ 85000, and the subsidiary company $30,000 The balance of the goods that will appear in the consolidated budget on 12/31/2016 is: (2 Points) 92500 10000 115000 117000