21-B Co acquired 100% of the voting common shares of S Co, by issuing bonds with a par value and fair value of $75,000. Immediately prior to the acquisition, B reported total assets of $250,000, liabilities of $140,000, and stockholders' equity of $110,000. At that date, S reported total assets of $200,000, liabilities of $125,000, and stockholders' equity of $75,000

Based on the preceding information, what amount of total assets did B report in its balance sheet immediately after the acquisition?

Select one:

a. 375,000

b. 250,000

c. 450,000

d. 325,000