On January 1, 2019, Khalid Cor. acquired 100% of Sameer Cor. for $300,000 cash. At that date, Sameer 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. What amount of amortization Excess of buildings will be reported in the consolidated balance sheet on Dec 31, 2019? Select one: O a. $3125 O b. $2000 c. $20,000 O d. $25,00