When Jolt Co. acquired 75% of the common stock of Yelts Corp., Yelts owned land with a book value of $70,000 and a fair value of $100,000. Question: What is the amount of excess land allocation attributed to the controlling interest at the acquisition date? a) $0.00 b) $30,000 c) $22,500 d) $25,000 e) $17,500