On December 31,2019, A Company has capital assets with a cost of $250,000 and accumulated depreciation of $150,000 and B Company has capital assets with a cost of $180,000 and accumulated depreciation of $80,000. B Company's capital assets have a fair value of $200,000 on that date. If Company A acquires Company B on January 1, 2020, and prepares a consolidated balance sheet on that date, at what values should the capital assets appear on that balance sheet (using the net method)? A) Cost of $450,000 and accumulated depreciation of $230,000. B) Cost of $680,000 and accumulated depreciation of $230,000. C) Cost of $450,000 and accumulated depreciation of $150,000. D) Cost of $430,000 and accumulated depreciation of $230,000