Survive Co. has the following net book value (all amounts in $zillions): CS of 100, APIC of 50, and RE of 150; Prepare Co. purchases 80% of S' outstanding voting stock on 1/1/A for 272. S' books also reveal a Note Payable to P for 10. P's DOA differential is

Select one:

a.28

b.32

c.22

d.(28)