4. Barbara Co. paid $110,000 for the net assets of Coronel Corp. At the time of the acquisition the following information was available related to Coronel's balance sheet: Current Assets Building Equipment Liabilities Book Value Fair Value $50,000 S 50,000 80,000 100,000 40,000 50,000 30,000 30,000 What is the amount recorded by Barbara Co. for the Building? - 1 punto d. $30,000 b. $100,000 c. $80,000 a a $110,000