Please help with all three

Pine Company received a cash dividend from its investment in Wood Corporation stock. What is the impact on Pine's balance sheet investment account if the investment is considered passive? No impact. Decrease. increase. According to generally accepted accounting principles, the unrealized gains and losses of passive debt investments, that are intended to be held for more than one year but not held to maturity, are reported in the: financial footnotes only. accumulated other comprehensive income section of the balance sheet. income statement. "mezzanine" section of the balance sheet between liabilities and shareholders' equity. At the beginning of this year, Big Corporation acquired 100% of Small Company for $275,000. On the acquisition date, Small's book value of net assets was $180,000. The fair value of Small's land exceeded book value by $30,000 on the acquisition date, but for everything else on their balance sheet, fair value was equal to book value. The amount of goodwill reported as a result of the acquisition is: \$0. $95,000. $125,000 $65,000 2.5pts