Company A purchased 100% of the outstanding common stock of Company B for $500,000 cash, and Company A incurred $25,000 in indirect acquisition costs. The FMV of the net assets of Company B was $400,000, and the BV of the net assets of Company B was $300,000. When Company A performs an initial consolidation, the remaining consolidated balance in Investment in Company B post-consolidation will be:

a) $0

b) $500,000

c) $25,000

d) $100,000