3. Foot acquires 100% of Toe on January 1, 2017 in a transaction structured as an acquisition. At acquisition date, remaining useful life for Foot and Toe Equipment is 5 years. The following information is available for Equipment Book Value Fair 800,000 Value January 1, 2017 Foot 700,000 Toe 600,000 400,000 1,600,000 December 31, 2019 Foot 1,700,000 1,200,000 900,000 How much is Consolidated Equipment at December 31, 2019