On January 1, Park Corporation and Strand Corporation had condensed balance sheets as follows: Park Strand Current assets . 70,000 20,000 Noncurrent assets .. 90,000 40,000 Total assets 160,000 60,000 Current liabilities . 30,000 10,000 Long-term debt . 50,000 --- Stockholders' equity 80,000 50,000 Total liabilities and equities . 160,000 60,000 On January 2, Park borrowed $60,000 and used the proceeds to obtain 80 percent of the outstanding common shares of Strand. The acquisition price was considered proportionate to Strand's total fair value. The $60,000 debt is payable in 10 equal annual principal payments, plus interest, beginning December 31. The excess fair value of the investment over the underlying book value of the acquired net assets is allocated to inventory (60 percent) and to goodwill (40 percent). On a consolidated balance sheet as of January 2, what should be the amount for current assets? a. 105,000 b. 102,000 c. 100,000 d. 90,000