Cosby Corporation acquired 60 percent of Huxtable Corporation's voting common stock. Huxtable's buildings and equipment had a book value of $200,000 and a fair value of $250,000 at the time of the acquisition. What will be the amount at which Huxtable's buildings and equipment will be reported in consolidated statements on the acquisition date?

a. $150,000

b. $200,000

c. $230,000

d. $250,000