$14)$ 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

C$)$ Fair Value Fair Value

D$)$ Fair Value Book Value

E$)$ Cost Cost

A$)$ Option A

B$)$ Option B

C$)$ Option C

D$)$ Option D

E$)$ Option E