Toni Company is an 80 percent subsidiary of Nathan Industries. At the acquisition date (January 1, 20x5), Toni Company's plant assets (net) had a book and market value of 180000 and 250000, respectively. Assuming the plant assets have a ten year remaining life, what is the beginning purchase differential created in worksheet elimination number 1 for the 20x8 consolidated financial statements?

a. 49000

b. 42000

c. 222000

d. 229000