A parent owns 75% of a subsidiary's voting stock. On the consolidated balance sheet at the date of acquisition, at what value are consolidated plant assets reported?

A) the Parent's book value of plant assets plus the subsidiary's fair value of plant assets

B) The parent's book value of plant assets plus 75% of the subsidiary's book value of plant assets

C) The parent's fair value of plant assets plus the subsidiary's fair value of plant assets.

D) The parent's book value of plant assets plus 75% of the subsidiary's fair value of plant assets.