Sade Limited acquired 100% of the share capital of Genesis Limited. At the date of the acquisition, the buildings recorded in Genesis Limited's financial statement had a cost value $115 000 and accumulated depreciation 47,000. The fair value of Genesis Limited's Buildings on acquisition date was $71 000. The company tax rate was 35%. The Business Combination Valuation Entry to be recognised by Sade Limited for the Building at acquisition date is: O a. None of the other options O b. $ 3,000 DR Buildings CR Deferred Tax Liability $ 900 CR BCVR $ 2.100 . $ 47,000 DR Accumulated Depreciation CR Buildings CR Deferred Tax Liability $ 44,000 $ 900 CR BCVR $ 2,100 $ 47,000 Od DR Accumulated Depreciation CR Buildings CR Deferred Tax Liability $ 44,000 $ 1,050 CR BCVR $ 1,950 O e. $ 3,000 DR Buildings CR Deferred Tax Liability $ 900 CR BCVR $ 2,100