Forrest Ltd acquired $100\%$ of the share capital of Desert Ltd when the carrying value of Desert Ltd$$s equipment was $$75000.$ The fair value of the equipment on acquisition date was $$90000.$ The company tax rate was $30\%.$ What is the amount of the business combination valuation reserve that must be recognised on consolidation?

Question $4$Select one:

a$.$

$$15000$

b$.$

$$10500$

c$.$

$$3500$

d$.$

$$90000$