14. Crawford Corporation acquires Nashville, Inc. The parent pays more for it than the fair value of the subsidiary's net assets. On the acquisition date, Crawford has equipment with a book value of $430,000 and a fair value of $609,000. Nashville has equipment with a book value of S336,500 and a fair value of $441,500. Nashville is going to use push-down accounting. Imme- diately after the acquisition, what amounts in the Equipment account appear on Nashvilles separate balance sheet and on the consolidated balance sheet? a. $336,500 and $945,500 b. $336,500 and $766,500. C. $441,500 and $1,050,500 d. $441,500 and $871,500