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Peach Lake Corporation acquired 80 percent of the outstanding voting stock of Trever, Inc., on January 1, 2021, when Trever had a net book value of $450,000. Any excess fair value was assigned to intangible assets and amortized at a rate of $8,000 per year. In 2021, Trever sold land costing $35,000 to Peach Lake for $60,000. On the 2022 consolidated balance sheet, what value should be reported for land? O $28,000 $35,000 O $60,000 $48,000 A Moving to another question will save this response