[Solved] Forrest Ltd acquired 100% of the share capital of Desert Ltd when the carrying value of Desert Ltd's equipment was $75 000. The fair value of the equipment on acquisition date was $90 000. The company tax rate was 30%. What is the amount of the business combination valuation reserve that must be recognised on consolidation? A) $15 000 B) $10 500 C) $3 500 D) $90 000 Document: Refers to a written, typed, or electronic piece of information that provides evidence, records, or information on a particular topic, subject, or event. Technical Documents: Written materials that explain complex information, procedures, or specifications, often related to technological or specialized fields. Cultures: The characteristics, knowledge, and practices shared by a group of people, including language, customs, values, art, and social norms. Invisible Writing: Text that is hidden or not immediately visible to the naked eye, used in various contexts such as security, entertainment, or information hiding.