Company X acquired 100% of the net assets of company Y, as it paid $ 100,000 against that on 1/1/2015 and the profits of the company were 150,000 and the profits of the company Y $ 100,000 by the end of the year 2015 and the dividends of the company were R $ 40,000, while what was related to the holding of differences The fair value for the year 2015 is positive 9,000. The value of the investments in the subsidiary at the end of the year in the books of the holding company is positive

Select one: a. 169,000 b. 139,000 c. 171,000 d. 180,000

i wont solution please