Company Y purchases a controlling interest in Company Z on January 1, 2002. Which of the following would appear as the Shareholder Equity amount on Company Y's Consolidated Balance Sheet on the date of acquisition?

a.Company Y's Shareholder Equity

b.Company Y's Shareholder Equity as well as Company Y's proportional share of company Z's net assets at Fair Market Value.

c.Company Y's Shareholder Equity as well as Company Y's proportional share of company Z's net assets at book value.

d.The sum of the Shareholder Equity of both companies.