On 1/1/2016 Company X merged with Company Y in Company Z and the book value of the goods in X and Y at the Union respectively was $ 150,000 and $ 50,000. The goods appeared in the balance sheet of Z after the union with a value of $ 210,000, noting that the fair value of the goods was at Q was less than the carrying amount of $ 12,000. What is the fair value of the goods at p

Select one:
a. 48,000
b. 52,000
c. 72,000
d. 62,000