Jackson Company acquires $100\%$ of the stock of Clark Corporation on January $1,2020,$ for $$4,100$ cash. As of that date Clark has the

following trial balance:

Net income and dividends reported by Clark for $2020$ and $2021$ follow:

The fair value of Clark's net assets that differ from their book values are listed below:

Any excess of consideration transferred over fair value of net assets acquired is considered goodwill with an indefinite life.

Compute the amount of Clark's land that would be reported in a December $31,2021,$ consolidated balance sheet.

a$.900$

b$.2,200$

c$.400$

d$.1,300$

e$.1,500$