On January 1, 2019, Deegan Cor. acquired 80% of Freedman Cor. for $300,000 cash. At that date, Freedman reported common stock of $200,000 and retained earnings of $150,000. Any excess is assigned to buildings, which had a fair value $25,000 greater than book value and a remaining life of 8 years. Freedman reported net income of $60,000 and paid dividends of $300,000 in 2019. Based on the information given above, what amount of unamortized Excess of buildings will be reported in the consolidated balance sheet on Dec 31, 2019? Select one: O a $25,000 O b. $22,500 O c. $21,875 O d. $20,000