The Following Information Relates to Questions 26 and 27

The following information relates to questions 26 and 27
On 1 July 2012 Yamba Ltd acquired a 60% interest in Zombi Ltd for $42,000. At that date the net assets of Zombi comprised $30,000 share capital and $23,000 retained earnings. All assets were recorded at their fair values, with the exception of an item of land, whose carrying amount was $10,000 less than its fair value.
On 1 July 2013 Xtreme Ltd acquired a 50% interest in Yamba Ltd for $65,000.
At that date the net assets of Yamba Ltd comprised $50,000 share capital and $60,000 retained earnings. All assets were recorded at their fair values, with the exception of Yamba Ltd's investment in Zombi Ltd, which had a fair value of $54,000.
During the twelve months to 30 June 2013 the retained earnings of Zombi Ltd had increased to $30,000. In addition the fair value of the land had increased by a further $10,000.
The Xtreme Group accounts for goodwill under the partial method.
-The consolidation elimination entry to eliminate Xtreme Ltd's investment in Yamba Ltd at 30 June 2013 will require a credit against the "Investment in Yamba" account of $65,000 and a debit against the Business Combination Valuation Reserve of:

A) $4,000
B) $6,000
C) $10,000
D) $12,000