At the date of acquisition, a subsidiarys plant assets (20-year life, straight-line) have a fair value that is $8,000 above the subsidiarys book value. At the end of the third year following acquisition, revaluation (R) debits plant assets, net of accumulated depreciation, by

Select one:

a. $7,600

b. $8,000

c. $7,200

d. $6,800