On December 31, 2009, the Add-On Company acquired 100 percent of the common stock of Venus Corporation for $300,000. Information about the balance of Venus just before the acquisition is given here: Cash and Accounts Receivable $35,000 Inventory 75,000 Land 100,000, Buildings and Equipment (net) 220,000 Total Assets $430,000 Accounts Payable $65,000 Bonds Payable 150,000 Common Shares 100,000 Retained Earnings 115,000 Total Liabilities and Shareholders' Equity $430,000 As of the date of the business combination, Venus's net assets and liabilities approximated fair value, except for inventory, which had a fair value of $60,000, land, which had a fair value of $125,000, and buildings and equipment (net) of $250,000. (1) How much inventory will be included in the consolidated balance sheet immediately after the acquisition? (2) What amount of goodwill will be included in the consolidated balance sheet immediately after the acquisition? (3) What amount will be included as an investment in Venus Corporation on the consolidated balance sheet immediately after the acquisition?