The condensed separate and consolidated balance sheets of Alpha Corporation and its subsidiary, Bita Company, on the date of their business combination, includes plant assets of Alpha $500,000, plant assets of Bita $235,000 and plant assets consolidated $750,000. Indicates that:

a.

Excess of fair value of plant assets of Alpha over the carrying amount by $15,000.

b.

Excess of the carrying amount of plant assets of Alpha over fair value by $15,000.

c.

Excess of the carrying amount of plant assets of Bita over fair value by $15,000.

d.

Excess of fair value of plant assets of Bita over the carrying amount by $15,000.