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On the date of the business combination of Y Corporation and its wholly owned subsidiary Company$),$ Y paid $$100,000$ to the stockholders of $x.$ The business combination costs were: $$15,000$ direct and $$12,000$ indirect. Suppose that the Goodwill recognized in the business combination was $$10,000.$ The current fair value of X$\text{'}$s identifiable net assets is:

a$.$ $$65,000$

b$.$ $$90,000$

c$.$ $$115,000$

d$.$ $$75,000$