The balance sheet of Cattleman's Steakhouse shows assets of $$86,400$ and liabilities of The fair value of the assets is $$90,000$ and the fair value of its liabilities is $$15,000.$ Longh Cattleman's $$95,000$ to acquire all of its assets and liabilities. Longhorn should record go this purchase of:

A$)$ $$3,600.$

B$)$ $$5,000.$

C$)$ $$20,000.$

D$)$ $$23,600.$