On December 1, 200X, Betaco agreed to be acquired 100% by Alphaco at a cost equal to Betaco's book value. The combination was initiated at that time, and the closing date for the acquisition was December 31, 200X. Both firms have December 31 fiscal year-ends. There were no other transactions between the firms during 200X or 200Y. Each firm had the following net incomes for the periods shown:

Which one of the following is the consolidated net income that Alphaco should recognize for 200X?

Group of answer choices

$24,000

$29,000

$30,000

$25,000