Gigantic Corp acquired a machine from Miko Company in exchange for 10,000 Gigantic common shares, for which the quoted market price on the stock exchange was $20 per share. The machine was estimated by Gigantic to have a fair market value of $225,000. (Assume that the market price of the shares and the fair value of the machine are equally reliable.) The book value of the machine in Miko's records was $190,000. At what amount should Gigantic record the machine?

A) $190,000

B) $200,000

C) $212,500

D) $225,000