JC stion 3 yet vered ked out of lag etion Book Company issued 5,000 shares of its OMR 10 Par value common stock for the net assets of Note Company in a business combination under which Note Company will be merged into Book Company. On the date of the combination, Book Company common stock had a fair value of OMR 40 per share. Balance sheets for Book Company and Sims Company immediately prior to the combination were Items Book Note OMR OMR Current assets 400,000 70,000 Plant and equipment 500.000 200,000 Total 900,000 270,000 Liabilities 100.000 300.000 500.000 Common stock Other contributed capital Retained earnings 100.000 20,000 50 000 50.000 50.000 Total 900.000 270,000 Liabilities Common stock 300,000 500,000 100,000 100,000 Other contributed capital 20.000 Retained earnings 50,000 50,000 900,000 Total 50,000 270,000 Required If the business combination is treated as a purchase and Note Company's net assets have a fair value of OMR 300,000. Book Company's balance sheet immediately after the combination will include goodwill of Select one O a OMR 100 000 b. OMR 300.000 c. OMR 250.000 d. OMR 200.000