on 38 Top Corporation acquired 100% of Sun Corporation's common stock on December 31,2019. Balance sheet data for the two companies immediately following the acquisition ed TOP SUN out of Cash $ 30,000 $ 49,000 110,000 Accounts Receivable 45,000 question Inventory 130,000 70,000 25,000 Land 80,000 235,000 Buildings & Equipment 277,000 Investment in Sun Corporation 198,000 Total Assets $844,000 $405,000 $ 28,000 Accounts Payable $ 61,500 95,000 Taxes Payable 37,000 Bonds Payable 280,000 200,000 Common Stock 150,000 50,000 Retained Earnings 257,500 90,000 Total $844,000 $405,000 At the date of the business combination, the book values of Sun's net assets and liabilities approximated fair value except for land, which had a fair value of $45,000 . what is the goodwill total that should appear in the consolidated balance sheet prepared immediately after the business combination? Select one: a, 38,000 b. 23,000 C. 58,000 d. 43,000