Following are selected accounts for Green Corporation and Vega Company as of December 31, 2013. Several of Green's accounts have been omitted.

	Green	Vega
Revenues	$900,000	$500,000
Cost of goods sold	360,000	200,000
Depreciation Expense	140,000	40,000
Other expenses	100,000	60,000
Equity in Vega's income	?
Retained earnings 1/1/13	1,350,000	1,200,000
Dividends	195,000	80,000
Current assets	300,000	1,380,000
Land	450,000	180,000
Building (net)	750,000	280,000
Equipment (net)	300,000	500,000
Liabilities	600,000	620,000
Common Stock	450,000	80,000
Additional paid-in capital	75,000	320,000

Green acquired 100% of Vega on January 1, 2009, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1, 2009, Vega's land was undervalued by $40,000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 20-year life and the equipment has a 10-year life. $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. There was no goodwill associated with this investment. 1) Compute the book value of Vega at January 1, 2009.

A. $997,500

B. $857,500

C. $1,200,000

D. $1,600,000

E. $827,500

2) Compute the December 31, 2013, consolidated buildings.

A. $1,037,500

B. $1,007,500

C. $1,000,000

D. $1,022,500

E. $1,012,500