Corporation A acquires 100% of the shares for $ 500,000 in cash. Corporation D has assets of $ 600,000 on an adjusted basis and with a market value of $ 800,000. The assets are subject to liabilities of 200,000, and the D corporation shareholders who sold the shares bought the shares eight years ago for $ 300,000. The shares purchased by corporation A have a basis for tax purposes of:

A. $800,000

B. $600,000

C. $500,000

D. $300,000