In an acquisition where 100% control is acquired, how would the land accounts of the parent and

Question:

In an acquisition where 100% control is acquired, how would the land accounts of the parent and the land accounts of the subsidiary be reported on consolidated financial statements?
Parent /Subsidiary
a) Book Value /Book Value
b) Book Value /Fair Value
b) Fair Value/ Fair Value
d) Fair Value/ Book Value
e) Cost/ Cost