On December 31, 2020, AAA Company acquired 100 percent of the common stock of BBB Company. At the time, AAA held land with a book value of JD100,000; BBB held land with a book value of JD50,000 and fair value of JD60,000. Using the entity theory, at what amount would land be reported in a consolidated balance sheet prepared immediately after ?the combination a. 150,000 b. none of the options listed c. 160,000 d. 60,000