Acquirer Inc. issued $1,500 of its stock to purchase 100% of Acquiree Inc. Acquiree reported $1,800 of assets and $1,100 of liabilities on its balance sheet when acquired. The fair value of Acquiree's land was $400 at the time of acquisition, but its historical cost was $500. The amount of goodwill Acquirer would report on its consolidated balance sheet is
a. $700
b. $800
c. $900
d. $1,000