ALE Ltd. acquired 60% of BNT's voting shares on Jan. 1 Y6 for $480,000 when BNT's financial position showed common shares of $320,000 and R/E of $220,000. On that day, BNT's inventories were undervalued by $20,000 and a patent with an estimated remaining life of five years was overvalued by $30,000. ALE uses cost method for its investments in BNT. Profit Dividends Dec 31, Y6 $91,800 $26,130 Dec 31, Y7 (22,140) 12,000 Dec 31, Y8 67,600 35,700 What is the increase in BNT's fair value of net assets from the perspective of consolidation since the acquisition day under the entity theory? A. $121,400 B. $99,260 C. $25,430 D. $61,430