On 1 July 2015 Heaven Ltd acquired all the issued shares of Hell Ltd for $130,000. At that date the accounts of Hell Ltd show the following:

Share capital

$ 50,000

General reserve

$ 10,000

Retained earnings

$ 15,000

On 1 July 2015 a plant owned by Hell Ltd was undervalued by $40,000. The plant was purchased for $150,000 at 1 July 2010 with estimated useful life of 20 years. Hell Ltd had a land with carrying amount of $40,000 that is valued at $60,000 on 1 July 2015. The land was sold by 30 June 2016. The consolidation adjustment entries at 30 June 2018 are as follows:

Debit Credit

Share capital aaa

General reserve bbb

Retained Earnings ggg

BCVR Dr ddd

Goodwill eee

Investment in Hell Ltd fff

Accum Dep ggg

Plantr hhh

BCVR iii

DTL jjj

Depreciation exp kkk

Retained earnings III

Accum Dep mmm

DTL Dr nnn

Income tax exp Cr ooo

Retained Earnings Cr ppp

Retained earnings qqq

BCVR rrr

What value is ddd?