Question 2 Safe acquired 100% of the share capital of Blue. At the date of the acquisition, the buildings recorded in Blue's financial statement had a cost value of 115,000 and accumulated depreciation of 49,000. The fair value of Blue's Buildings on acquisition date was 71,000. Company tax rate is 30%. What is the business combination valuation entry to be recognised by Safe for the Building at acquisition date? $ a. DR Buildings $ 3,000 CR Deferred Tax Liability 900 CR BCVR $ 2,100 b. DR Accumulated Depreciation $ 49,000 CR Buildings $ 46,000 CR Deferred Tax Liability $ 900 CR BCVR $ 2,100 C. DR Accumulated Depreciation $ 47,000 CR Buildings $ 44,000 CR Deferred Tax Liability $ 900 CR BCVR $ 2,100 d. None of the other options, e. DR Accumulated Depreciation $ 47,000 CR Buildings $ 44,000 CR Deferred Tax Liability $ 1,050 CR BCVR $ 1,950