Book Company issued 5,000 shares of its OMR 10 Par value common stock for the net assets of Note Company in a business combination under which Nole Company will be merged into Book Company on the date of the combination Book Company common stock had a far value of OMR 40 per share Balance sheets for Book Company and Sim Company immediately prior to the combination were Items Book Note OMR OMR Current assets 400,000 70,000 Plant and equipment 500,000 200,000 Tot 300,000 270,000 Labdies Common stock Other contributed capital Retained earnings Total 300,000 500.000 50,000 50,000 900.000 100.000 100,000 20.000 50,000 270,000 Required: at the business combination is treated as a purchase and Note Company's net assets have a fait valtat or OMR 300,000 Book Company's balance sheet immediately after the combination will include goodwill of Select one O a OMR 100,000 O . OMR 300 000 c. OMR 250,000 d. OMR 200,000