A Inc purchased 100% of B Inc's voting shares for cash on January 1, 20X1. The Assets and Liabilities reported Consolidated Balance Sheet of A Inc prepared on the date of acquisition will include:

a. The carrying amount of A's assets and liabilities plus the fair market value of B's assets and liabilities.

b. The fair market value of A's assets and liabilities plus the carrying amount of B's assets and liabilities.

c. The carrying amount of A's assets and liabilities plus the carrying amount of B's assets and liabilities.

d. The fair market value of A's assets and liabilities plus the fair market value of B's assets and liabilities.