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 800,000 400,000 700,000 600,000 Toe December 31,2018 Foot Toe 1,600,000 900,000 1,700,000 1,200,000 How much is Consolidated Buildings at December 31,2018