PLEASE ANSWER QUESTION COREECTLY AND SHOW ALL WORK!!! THANKS

On January 1, 2023, P Corp. and S Corp. had condensed balance sheets as follows: On January 1, 2023, P borrowed the entire $84,000 it needed to acquire 70% of the outstanding common shares of S. Shares of S are not actively traded on the market. The loan is to be paid in ten equal annual principal payments, plus interest, beginning December 31, 2023. The excess consideration transferred over the underlying book value of the acquired net assets was allocated 75% to inventory and 25% to goodwill. What is consolidated stockholders' equity at January 1, 2023? What is consolidated stockholders' equity at January 1, 2023? a. $148,000 b. $112,000 c. $203,000 d. $182,000 e. $133,000