On January 1, 2014, Punch Corporation purchased 80% of the common stock of Soopy Co. Separate balance sheet data for the companies at the acquisition date (after the acquisition) are given below: At the date of the acquisition, the book values of Soopy's net assets wote equal to the fair value except for Soopy's inventory, which hasd a fair value of S60, 000. Determine below what the consolidatedtsalance would be for each of the requested accounts. What arnount of inventory will be reported? A. $166,500 8,5169,000 What amount of Inventory will be reported? A. $186,500 B. $169,000 C. $192,000 D. $170,000