S Co paid $170,000 to acquire all of B Co net assets.B reported assets with a book value of $189,000 and a fair value of $206,000 and liabilities with a book value and fair value of $48,000 on the date of the combination.S CO also paid $8,000 to a search firm for finders fees related to the acquisition.What amount will be recorded as investment ?

Select one:

a. 178,000

b. 170,000

c. 162,000

d. 158,000