In 1/1/2019 company A consolidated with company B, and this result on company C. book values of inventory of company A and company B at date of consolidation was 150,000$ and 50,000 $. The inventory classified in the statement of C after consolidation of 210,000$. Take into consideration that fair value of inventory in company A was less than the book value of 12,000$. What is the fair value of inventory in company B