28 IF equipment account at 1/1/2019 was ( 50,000 for parents,60,000 for subsidiary) and at 31/12/2019 ( 160,000 for patents , 180,000 for subsidiary) if equipment in subsidiary co fair value at beginning of the year was less than book value by 5,000$ and useful life 5 years, what the amount of equipment reported in consolidated balance sheet in 1/1/2019 ut of Select one: Tuestion a. 110,000 b. 106,000 C. 104,000 d. 105,000