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 30%. The fair value adjustment entries to be recognised by Sade Limited for the Building at acquisition date is: CR Buildings DR Accumulated Depreciation CR Deferred Tax Liability CR RSC $ 47,000 $44,000 $ 900 $2,100 DR Buildings $3,000 CR Deferred Tax Liability CR RSC $ 900 $2,100 DR Accumulated Depreciation DR Buildings $ 68,000 $3,000 CR Deferred Tax Liability CR RSC DR RSC DR Deferred Tax Asset CR Building None of the other options $ 900 $ 70,100 $ 30,800 $ 13,200 $44,000