23) On December 31, 20X9, Pluto Company acquired 100 percent of Saturn Corporation's common stock for $300,000. Balance sheet information for Saturn just prior to the acquisition is given here: Cash and Receivables Inventory Land Buildings and Equipment (net) Total Assets Accounts Payable Bonds Payable Common Stock Retained Earnings Total Liabilities and Stockholders' Equity $ 35,000 75,000 100,000 220,000 S 430,000 $65,000 150,000 100,000 115,000 $ 430,000 At the date of the business combination, Saturn'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. 23) Based on the information provided, what amount of inventory will be included in the consolidated balance sheet immediately following the acquisition? A) $60,000 B) $75,000 C) $15,000 D) $45,000