Unity Limited acquired 100% of the share capital of Bellvista Limited. Bellvista had issued share capital of $200 000.The book values of Bellvista Limited's assets were: buildings $100 000, machinery $120 000. The fair values of these assets were: buildings $180 000, machinery $140 000.The fair value of the identifiable net assets is:

Select one:

a.140,000

b.240,000

c.300,000

d.390,000