On January 1, 20X1, Danny Company acquired 100 percent of Lavender Company for $800,000 when Lavender's book value was $620,000. At the acquisition date, Lavender's building (20-year remaining life) was undervalued in its financial records by $80,000. Also, patented technology (5-year remaining life) was undervalued by $100,000. At the end of 20X1, Danny reports building of $320,000 while Lavender reports building of $90,000. What amount is reported for building in the 20X1 consolidated balance sheet?

A $430.000.

B $494.000.

C $410.000.

D $486,000.