Khalid Cor. acquired a 100% interest in Suzan Cor. for $1,600,000 when Suzan had no liabilities. The book values and fair values of Suzan's assets were: Book Value Fair Value Current assets $400,000 $350,000 Equipment 210,000 150,000 570,000 Land & buildings 590,000 Total assets $1,200,000 $1,070,000 a. $210,000 b. $280,000 c. $150,000 d. $200,000