3. Foot acquires 100% of Toe on January 1, 2016 in a transaction structured as an acquisition. At acquisition date, Toe had a building with a fair value different than book value and a remaining useful life of 5 years. The following information is available Book Value Fair Value January 1, 2016 Foot 800,000 400,000 700,000 e 600,000 December 31, 2018 1,700,000 1,200,000 1,600,000 900,000 Foot e How much is Consolidated Buildings at December 31, 2018