XYZ Company acquired 100 percent of PRS Company's common stock on December 31, 2021. Balance sheet data for the two companies immediately following the acquisition is as follows: At the date of the business combination, the book values of PRS Company's net assets and liabilities approximated fair value except for inventory, which had a fair value of 85,000 TL, and land, which had a fair value of 45,000 TL. What amount of goodwill will be reported in the consolidated financial statements? Assume that XYZ Company uses equity method in accounting for PRS Company's acquisition. a. 13.000TL b. 35.000TL c. 15.000TL d. 23.000TL