Axminster Ltd purchased 100 % of the ordinary share capital of Beer Ltd on 31 March 2020. At that date, all of the assets and liabilities of Beer Ltd were considered to be fairly valued except for inventory with a carrying value of 4,600. The inventory has an estimated net realisable value of 5,000 and a fair value of 5,100. For goodwill computation purposes, the inventory of Beer Ltd should be valued at Select one: a. ES,100 b. 4,900 (the average of three values) c. 4,600 d. 5,000 e. EO as the inventory is not an identifiable asset.