Robertson Corporation is a 90 percent subsidiary of MacNeil, Incorporated. At the acquisition date (May 1, 20x5), Robertson's plant assets (net) had a book and market value of 260000 and 380000, respectively. Assuming the plant assets have a ten-year life, what is the beginning purchase differential created in worksheet elimination number 1 for the 20x8 consolidated financial statements?

a. 84000

b. 72000

c. 88000

d. 76000