Huey Company acquires 100% of the stock of Solar Corporation on January 1, 2019, for $2,400,000 cash. As of that date Solar had the following account balances: 

Book Value Fair value Cash $630,000 $630,000 

Accounts receivable 775,000 775,000 

Inventory 350,000 400,000 

Building-net (10 year life) 1,000,000 900,000 

Equipment-net (5 year life) 300,000 400,000 

Land 600,000 900,000 

Accounts Payable 125,000 125,000 

Bonds Payable (Face amount $1,000,000, due 12/31/2023) 2,000,000 2,050,000 

Common stock 500,000 

Additional paid-in capital 250,000 

Retained earnings 780,000 

In 2019 and 2020, Solar had net income of $250,000 and $240,000, respectively. In addition, Solar paid dividends of $16,000 in both years. Inventory is assumed to be sold in 2019. Assume straight-line amortization/ depreciation for assets and bonds payable. 

What amount of Solar's equipment would be included on the consolidated balance sheet on December 31, 2019? Select one: 

A. $320,000 

B. $280,000 

C. $380,000 

D. $300,000