On 1/1/2016 Company X merged with Company Y in Company Z and the book value of the goods in X and Y at the Union respectively was $ 160,000 and $ 50,000. The goods appeared in the balance sheet of Z after the union with a value of $ 210,000. Q was less than the book value of $ 10,000. What is the fair value of the goods at Y.

Select one: a. 60,000 b. 48,000 c. 72,000 d. 50,000

Advanced accounting