A parent company acquires all of a subsidiarys voting stock at the beginning of 2015. At the date of acquisition, the subsidiarys equipment had a book value of $40 million and a fair value of $25 million. The equipment had a 10-year remaining life, straight-line. Consolidation eliminating entry (R), on the consolidation working paper for 2018, reduces the net equipment account by what amount?

	A.	$15.0 million
	B.	$10.5 million
	C.	$17.5 million
	D.	$ 9.0 million