On $5/1/$X$8,$ Pastor, Inc. had a $$30,000$ gainon equipment sold to Sermon, Inc. $(100\%$owned$)$ for $$150,000.$ Sermon extended thethen remaining life of $2$ yr$.($original life was$10$ yrs$.)$ to $4$ yrs$.$ What is the consolidatedaccumulated depreciation at $12/31/$X$8?$a$.$ $$500,000.$b$.$ $$505,000.$c$.$ $$510,000.$d$.$ $$520,000.$e$.$ $$540,000.$