Parent Inc. $($Parent$)$ and Sub Inc. $($Sub$)$ had the following balance sheets on December $31,2022$: On January $1,2023,$ Parent purchased all of Sub's common shares for $\backslash (\backslash$$ $50,000\backslash )$ in cash. On that date, Sub's current assets and fixed assets had a fair value of $\backslash (\backslash$$ $18,000\backslash )$ and $\backslash (\backslash$$ $48,000\backslash ),$ respectively. Consolidated financial statements were prepared on that date. ich of the following is the correct amount for the shareholders' equity section of the consolidated balance sheet? Multiple Choice $\backslash [\backslash$$ $90,000\backslash ]$