AAA Corporation paid JD2,500,000 for the net assets of BBB Corporation and BBB was then dissolved (merger). BBB had no liabilities. The fair values of BBB's assets were JD3,750,000. BBB's only non-current assets were land and buildings with book values of JD100,000 and JD520,000, respectively, and fair values of JD180,000 and JD730,000, respectively. At what value ?will the buildings be recorded by AAA a. JD730,000 b. JD520,000 c. JD210,000 d. JD180,000