(10) Parr Company purchased 100% of the voting common stock of Super Company for $2,000,000. There are no liabilities. The following book and fair values pertaining to Super Company are available: Current assets Land and building Machinery Goodwill Book Value $300,000 600,000 500,000 100,000 Fair Value $600,000 900,000 600,000 The amount of machinery that will be included in on the consolidated balance sheet is: $560,000 $860,000 $600,000- $900,000