A subsidiary has plant assets with a fair value of $100 million and book value of $60 million at the date of acquisition. The plant assets have a remaining life, as of the date of acquisition, of 20 years, straight-line. You are consolidating the accounts at the end of the third year since acquisition, and the subsidiary still owns the plant assets. The amount by which the plant assets are revalued in eliminating entry (A) is:

A. $34 million

B. $94 million

C. $36 million

D. $96 million