on The balance sheet of Ibra Company on December 31, 2018, prior to its merger with Sur Corporation, was as follows: Inventories Plant assets (net) Other assets Total assets IBRA COMPANY Balance Sheet (prior to business combination) December 31, 2018 Assets OMR150,000 500,000 300,000 $950,000 Liabilities & Stockholders' Equity Liabilities OMR450,000 Common stock. $5 par 150,000 Additional paid-in capital Retained earnings 150,000 200.000 Total liabilities & stockholders' equity $950.000 hp etained earnings Total liabilities & stockholders' equity 200,000 $950,000 On December 31, 2018, Sur issued 60,000 of its OMR10 par (current fair value OMR15) common stock for all the utstanding common stock of Ibra, which was then liquidated. Also on December 31, 2018, Sur paid OMR60,000 out-of-pocket osts in connection with the business combination, of which $25,000 were finder's, accounting, and legal fees directly related to he combination, and OMR35,000 were costs of registering and issuing the common stock to effect the combination. Current fair alues of Ibra's inventories and plant assets were OMR180,000 and OMR620,000, respectively; other assets and liabilities had Current fair values equal to their carrying amounts. The Goodwill will be: Select one: a. 275,000 b. 180,000 c. 450,000 d. 300,000 Oe. None of the answers are correct 10 e