On January 1, 2011 Paradise, Inc. sold a building to Silverdale, Inc., its whole-owned subsidiary, Paradise paid $1,100,000 for this building originally on 1/1/04. On 1/1/2011, accumulated depreciation was $280,000. Paradise had estimated a salvage value of $100,000 and depreciated the building on a straight-line basis over 25 years, Silverdale estimates that there is still a salvage value of $100,000 and that there are 18 years remaining which matches up with the original estimate of a 25-year life. In the consolidated balance sheet dated December 31, 2012, this machine should be shown as:

	a.	Cost Accumulated Depreciation $900,000 $88,889
	b.	Cost Accumulated Depreciation $1,100,000 $360,000
	c.	Cost Accumulated Depreciation $1,100,000 $290,000
	d.	Cost Accumulated Depreciation $900,000 $80,000