Paphos acquired all of the stock of Santos for Santos's book value at the balance sheet date. At that date, Paphos's inventory had a book value and market value of $65,000 and $80,000, respectively while Santos's inventory had a book and market value of $25,000 and $25,000, respectively. What amount of inventory would appear on the consolidated balance sheet? O a. $105,000 O b. $90,000 O c. $80,000 O d. $25,000