Alpha Inc. purchased 70% of the outstanding shares of Beta Inc. on January 1, X1, at a price that was in excess of the subsidiary's net FV. On that date, Beta had equipment with a BV of $100.000 and a FV of $160,000 (with a remaining useful life of 10 years). On December 31, X4, Alpha has equipment with a BV of $200,000 and a FV of $250,000. Beta has equipment with a BV of $100.000 and a FV of $120,000. What would be the balance of equipment on the consolidated balance sheet on December 31, X4? $370,000 $336,000 $320,000 $300.000 None of these answers