Silvia Company acquires a 30% interest in Small Company. The fair value of Small's inventory exceeds its carrying value by $100,000. During the subsequent year, the inventory is sold. As a result of the sale of inventory, investment revenue is reduced by $30,000. This adjustment yields the same net investment revenue as if Blank______ had carried the inventory on its books at Blank______. Multiple choice question. Small; fair value Small; cost Silvia; fair value Silvia; cost