AAACorporation paid JD2,000,000 for the net assets of BBB Corporation and BBB was then dissolved (merger). BBB had no liabilities. The fair values of BBB' assets were JD2,500,000. BBB's only non-current assets were land and equipment with fair values of JD160,000 and JD640 000, respectively. At what value will the equipment be recorded by AAA? Select one a JD240.000 b. JD160,000 cJD640,000 d. JD400,000