In business combination, the fair value of combinee plant assets was $ 850,000 and the carrying amount of plant assets was $ 750,000. The journal entry to allocate liquidated company to identifiable assets and liabilities with remainder to goodwill includes:

a.

Credit to plant assets $100,000.

b.

Debit to plant assets $ 100,000.

c.

Debit to plant assets $ 750,000.

d.

Debit to plant assets $ 850,000.